Banca de QUALIFICAÇÃO: Keylla Dennyse Celestino da Silva

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Keylla Dennyse Celestino da Silva
DATE: 04/04/2025
TIME: 14:00
LOCAL: Plataforma Teams
TITLE:

PRINT MANAGEMENT AND USE OF GRAPHIC RESOURCES IN CORPORATE REPORTS

KEY WORDS:

:Impression Management – Graphic Resources – Selectivity – Measurement Distortion – CEO Change

PAGES: 66
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The increase in the use of graphic resources in corporate reports combined with the possibility of opportunistic use of them provided a field of research considered still recent in the literature. The objective of this investigation is to analyze the use of graphic resources in the Annual Reports of Brazilian companies listed on B3- Bolsa do Brasil and disclosed during the period from 2008 to 2023 in general (i) and specific contexts, as in the case of the change of CEO (ii), as well as present a literature review on the main research on impression management in corporate reports (iii). For this, 1,905 reports released by 127 listed companies will be analyzed in order to test the presence of selectivity and measurement distortion in graphs reporting key financial variables (KFV – earnings, earnings per share, revenues and dividends), and their association with the disclosure of good and bad news and financial performance of the entity in the general context, as well as the association between impression management, in the specific context of CEO change, and the existing relationship with characteristics of the board of directors linked to the presence of a strong structure of corporate governance. For these analyses, the floating panel software, Meazure, is initially used for manual measurement of the column and bar graphs presented and subsequent calculation of the Graph Discrepancy Index (GDI). Then, parametric and non-parametric tests are conducted. The variables used in the multiple linear regression model for testing in the specific context of CEO change are: variation of favorable changes in charts of Key Financial Variables, Number of full members of the board of directors, Proportion of independent directors on the board, Presence of the CEO as director of the board, Number of common shares belonging to the executive directors, Change of CEO, Cash Flow from Operating Activities, Demand for external financing and leverage. Complementarily, it is proposed the use of the methodology structured by Lage Junior and Godinho Filho (2010) for review analysis of 44 articles, with the indication of the objectives and results in common, identification of controversial topics, and opportunities for future research

COMMITTEE MEMBERS:
Externo à Instituição - RAFAEL MARTINS NORILLER - UFGD
Presidente - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Externa à Instituição - JOANA DARC MEDEIROS MARTINS - UFRN
Interno - 1554042 - RODRIGO DE SOUZA GONCALVES