Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2546
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dc.creatorGeovanne Dias de Moura; Universidade Comunitária da Região de Chapecó - UNOCHAPECÓ-
dc.creatorFrancisca Francivânia Rodrigues Ribeiro Macêdo; Universidade Estadual Vale do Acaraú – UVA-
dc.creatorSady Mazzioni; Universidade Comunitária da Região de Chapecó - UNOCHAPECÓ-
dc.creatorSilvana Dalmutt Kruger; Universidade Comunitária da Região de Chapecó – UNOCHAPECÓ-
dc.date2016-04-08-
dc.date.accessioned2016-12-09T17:30:56Z-
dc.date.available2016-12-09T17:30:56Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2152-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2546-
dc.descriptionO estudo objetivou analisar a relação entre o gerenciamento de resultados contábeis e o custo de capital próprio e de terceiros em empresas brasileiras listadas na BM&FBovespa. Para tal, realizou-se pesquisa descritiva, conduzida por meio de análise documental e abordagem quantitativa dos dados referentes ao período de 2010 a 2013 de uma amostra composta de 217 empresas. Os resultados evidenciaram que houve elevação do custo de capital próprio. No que tange ao custo de capital de terceiros, quando analisado por meio da variável Kd, constatou-se que ocorreu uma pequena redução de 31,81% para 28,37%. Ao analisar o custo de capital de terceiros, por meio da variável Ki, constatou-se que houve aumento de 23,94% para 30,13%. Os resultados evidenciaram destaque para os gerenciamentos de baixas proporções, principalmente a partir do ano de 2011. Também entre as empresas analisadas aquelas com menor gerenciamento de resultados não apresentavam menor custo de capital próprio e de terceiros.-
dc.descriptionThe study aimed at analyzing the relationship between results-based management and the company's cost of equity and its third party in Brazilian companies listed in BM&FBovespa. To this end, a descriptive research was conducted through documentary analysis and quantitative analysis of the data from 2010 to 2013 from a sample of 217 companies. The results revealed that the cost of equity rose in the period of 2010 to 2013. With respect to the cost of third party, when analyzed by Kd variable, it was found out a slight decrease from 31,81% to 28,37%. When analyzing the cost of third party by Ki variable, it was noticed an increase from 23,94% to 30,13% between 2010 and 2013. As for management, the results showed significance for the low proportion managements, especially since 2011. The results also showed that, among the analyzed companies, those with lower results-based management did not have lower cost of equity and third party.-
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dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 15, No 44 (2016): Janeiro-Abril; p. 09-23-
dc.subjectResults-based management; Cost of equity; Cost of third party; Brazilian companies; BM&FBovespa.-
dc.subjectCiência Sociais Aplicadas; Ciência contábil; Contabilidade-
dc.subjectGerenciamento de resultados; Custo de capital próprio; Custo de capital de terceiros; Empresas brasileiras; BM&FBovespa.-
dc.titleAnalysis of the relationship between results-based management and cost of equity in Brazilian companies listed in BM&FBOVESPA-
dc.titleAnálise da relação entre gerenciamento de resultados e custo de capital em empresas brasileiras listadas na BM&FBOVESPA - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n44p9-23-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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