Banca de QUALIFICAÇÃO: Maria do Rosário da Silva

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Maria do Rosário da Silva
DATE: 03/09/2025
TIME: 08:30
LOCAL: Plataforma Meet
TITLE:

DISCURSIVE SENSE OF RELATED PARTY TRANSACTIONS BY STATE GOVERNMENTS: Impacts of Public Choice Theories and Political Cycles

KEY WORDS:

Transações com Partes Relacionadas; Análise de Sentimento; Teoria da Escolha Pública; Teoria dos Ciclos Políticos.

PAGES: 57
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The thesis project aims to investigate the discursive sentiment of the disclosure of related party transactions (RPTs) in the financial reports of Brazilian state governments, with a view to understanding whether political-institutional factors influence this content. Grounded in Public Choice Theory (Buchanan & Tullock, 1962) and Political Business Cycle Theory (Downs, 1957), it starts from the premise that public managers may adopt communication strategies in reports to influence perceptions of their administration, especially in electoral contexts or during changes in power. To this end, the methodological strategy consists of applying sentiment analysis techniques to the RPT disclosures in financial reports, classifying the discourse into polarity categories - positive, negative, or neutral - using the Nvivo software. In a second stage, the econometric model will test the study’s hypotheses, with the sentiment index as the dependent variable and the key independent variables being election year, reelection, change of power, and degree of fiscal transparency.From a theoretical perspective, the study aims to contribute to the articulation between Public Sector Accounting and the foundations of Political Economy by integrating Public Choice Theory and Political Business Cycle Theory, providing an analytical framework to understand how political and institutional incentives shape and influence the content and discursive sentiment of RPT disclosures in the public sector. On the empirical side, it seeks to contribute methodological innovation by proposing a mixed approach, applying the sentiment analysis technique developed by Loughran and McDonald (2011) to financial reports to investigate not only the content of disclosures but also the linguistic sentiment and strategic intent, combined with econometric models to objectively measure the discursive strategies adopted by state governments.

COMMITTEE MEMBERS:
Externa à Instituição - CLAUDIA FERREIRA DA CRUZ - UFRJ
Externa à Instituição - EDVALDA ARAÚJO LEAL - UFU
Presidente - 1999345 - JOSE ALVES DANTAS
Interno - ***.901.671-** - JOSE MATIAS PEREIRA - UnB
Interno - 2571490 - MARCELO DRIEMEYER WILBERT