Banca de QUALIFICAÇÃO: Etivaldo Rodrigues da Silva Junior

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : Etivaldo Rodrigues da Silva Junior
DATE: 02/01/2023
TIME: 08:00
LOCAL: Plataforma teams
TITLE:

TRANSACTIONS WITH RELATED PARTIES IN STATE-OWNERSHIPS OF THE FEDERAL GOVERNMENT: ANALYSIS OF THE DETERMINING FACTORS OF THE LEVEL AND QUALITY OF DISCLOSURE

KEY WORDS:

Government companies. Related parts. CPC 05 (R1). Disclosure

PAGES: 27
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The goal of this project is to identify the critical factors capable of influencing the level and quality of disclosure, in explanatory notes, of transactions with related parties in companies controlled by the Federal Government in Brazil in the period from 2015 to 2022. The work is justified in the few studies research aimed at to analyze factors related to the quality and level of disclosure of RPT in state-owned companies, as well as the potential contribution to the performance of regulators and auditors with regard to the presentation of factors that influence the disclosure of RPT and by foster social debate about the impacts of RPT between the Federal Government and state-owned companies. To identify the factors that influence the level of disclosure, it is proposed to develop a disclosure index and use a multiple linear regression model with panel data to test independent and control variables. In relation to the model that addresses the quality of financial statements, it is intended to develop proxies for the quality of disclosure and apply a logistic regression model, with a view to understanding the probability of variables associated with RPT affecting restatements of financial statements and the issuance of an opinion modified audit

BANKING MEMBERS:
Externo à Instituição - BRUNO MEIRELLES SALOTTI - USP
Presidente - 1450485 - JOMAR MIRANDA RODRIGUES
Interno - 1999345 - JOSE ALVES DANTAS