A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento
Ano de defesa: | 2019 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , , , |
Tipo de documento: | Tese |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Federal de Santa Maria
Centro de Ciências Sociais e Humanas |
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Administração
|
Departamento: |
Administração
|
País: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/17429 |
Resumo: | The capital structure of a company consists on the proportion of equity and thirty-part capital, which signs information related to its financing structure, making the company susceptible to the agents’ evolution which impacts on their expectations of lower or higher probability of investment returns. In this context, corporate governance arises as a mechanism to guarantee investor their rights regarding the capital invested. The Brazilian stock market has been showing evolution in terms of these practices, such us the adoption of the International Financial Reporting Standard (IFRS) established through Law 11.638 (2007), which allowed, through the implementation between 2007 and 2009, the issue of Brazilian reports following the international standard. Although this law affected the way a considerable number of publicly traded companies were used to issue their financial and accounting information, a group of companies was already adequate to it in the period before the law was enforced due to the dual listing by the issuance of American Depositary Receipts (ADRs). The objective of this study was to analyze the influence of corporate governance on the capital structure by comparing companies that adequate to international accounting standards in the period prior the law 11.638 (2007) and companies that adhered by the imposition. To achieve it, a quasi-experimental study was carried out using the Differences in Differences (DID) methodology, which allowed the comparison of leverage levels, both at market and book value, as well as net indebtedness of companies segmented in treatment (companies affected by the law) and control (ADRs issuing companies) in the period before and after the law. The graphical analysis evidenced the premise of parallel trends in leverage measures at market value, satisfying the initial premise of DID application. Subsequently, the model estimation has evidenced changes in the capital structure influenced by the strong effect of control group, whose leverage level increased. The DID coefficient was statistically significant for market measures, evidencing higher levels of indebtedness in companies issuing ADRs in the period after the law, compared to companies that adhered to the international standard by imposing it. The results also showed that, regarding a set of independent variables, the investment and growth opportunity, as well as the company’s size were identified as the capital structure most relevant variables, confirming the Trade-Off theory. |
id |
UFSM-20_af5066916a14f8a4a7c4465ed0cf79da |
---|---|
oai_identifier_str |
oai:repositorio.ufsm.br:1/17429 |
network_acronym_str |
UFSM-20 |
network_name_str |
Manancial - Repositório Digital da UFSM |
repository_id_str |
|
spelling |
2019-07-12T16:16:34Z2019-07-12T16:16:34Z2019-03-29http://repositorio.ufsm.br/handle/1/17429The capital structure of a company consists on the proportion of equity and thirty-part capital, which signs information related to its financing structure, making the company susceptible to the agents’ evolution which impacts on their expectations of lower or higher probability of investment returns. In this context, corporate governance arises as a mechanism to guarantee investor their rights regarding the capital invested. The Brazilian stock market has been showing evolution in terms of these practices, such us the adoption of the International Financial Reporting Standard (IFRS) established through Law 11.638 (2007), which allowed, through the implementation between 2007 and 2009, the issue of Brazilian reports following the international standard. Although this law affected the way a considerable number of publicly traded companies were used to issue their financial and accounting information, a group of companies was already adequate to it in the period before the law was enforced due to the dual listing by the issuance of American Depositary Receipts (ADRs). The objective of this study was to analyze the influence of corporate governance on the capital structure by comparing companies that adequate to international accounting standards in the period prior the law 11.638 (2007) and companies that adhered by the imposition. To achieve it, a quasi-experimental study was carried out using the Differences in Differences (DID) methodology, which allowed the comparison of leverage levels, both at market and book value, as well as net indebtedness of companies segmented in treatment (companies affected by the law) and control (ADRs issuing companies) in the period before and after the law. The graphical analysis evidenced the premise of parallel trends in leverage measures at market value, satisfying the initial premise of DID application. Subsequently, the model estimation has evidenced changes in the capital structure influenced by the strong effect of control group, whose leverage level increased. The DID coefficient was statistically significant for market measures, evidencing higher levels of indebtedness in companies issuing ADRs in the period after the law, compared to companies that adhered to the international standard by imposing it. The results also showed that, regarding a set of independent variables, the investment and growth opportunity, as well as the company’s size were identified as the capital structure most relevant variables, confirming the Trade-Off theory.A estrutura de capital das empresas, constituída pela proporção de recursos próprios e de terceiros, transmite ao mercado informações relacionadas à sua estrutura de financiamento, tornando-a suscetível a avaliação de agentes, tantos internos quanto externos, afetando as expectativas destes quanto à maior ou menor probabilidade de ganho mediante o investimento. Nesse contexto, a governança corporativa surge como mecanismo de garantir aos alocadores de recursos o direito sobre o capital investido. O mercado brasileiro tem apresentado evolução no que tange a essas práticas, dentre elas, a adoção do padrão internacional contábil (IFRS) instituído pela lei 11.638 (2007), a qual permitiu que, por meio de duas fases de implantação, entre 2007 e 2009, as empresas brasileiras emitissem seus relatórios seguindo o padrão internacional. Embora essa lei tenha afetado a forma como uma parcela considerável das empresas de capital aberto transmitiam suas informações contábeis e financeiras, um grupo de empresas já estava adequado a esse padrão no período anterior à vigência da lei, devido à dupla listagem no mercado acionário doméstico e internacional por meio da emissão de American Depositary Receipts (ADRs). Diante do exposto, este estudo teve como objetivo analisar a influência da governança corporativa na composição da estrutura de capital, por meio de um comparativo entre as empresas adequadas às normas internacionais contábeis no período anterior à vigência da lei 11.638 (2007) e empresas que aderiram às mesmas mediante imposição desta. Para tanto, foi realizado um estudo quase-experimental por meio da metodologia Diferenças em Diferenças (DID) a qual permitiu a comparação dos níveis de alavancagem, tanto a valor de mercado e contábil, quanto o endividamento líquido das empresas, segmentando-as em dois grupos: de tratamento (empresas afetadas pela lei) e de controle (empresas emissoras de ADRs) no período anterior e posterior à vigência da lei. A etapa inicial da análise consistiu na análise gráfica, a qual evidenciou tendências paralelas nas medidas de alavancagem a valor de mercado e endividamento de longo prazo a valor contábil, satisfazendo a premissa inicial de aplicação do DID. Posteriormente, a aplicação do modelo evidenciou alterações na contratação de capital das empresas, influenciadas pelo forte efeito do grupo de controle, cuja dependência por recursos externos aumentou. O coeficiente DID apresentou-se estatisticamente significativo para as medidas a valor de mercado, evidenciando níveis mais elevados de endividamento em empresas emissoras de ADRs no período posterior à vigência da lei, se comparados a empresas que aderiram ao padrão internacional mediante a imposição desta. Os resultados ainda evidenciaram, ao analisar um conjunto de variáveis independentes consideradas determinantes na estrutura de capital, maior influência do porte da empresa, oportunidades de crescimento e investimento, confirmando maior adequação aos pressupostos da teoria do Trade-Off.porUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em AdministraçãoUFSMBrasilAdministraçãoAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessEstrutura de capitalGovernança corporativaPadrão internacional contábilADRsCapital structureCorporate governanceInternational accounting standardCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOA adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimentoThe adoption of the international accounting standard and its influence on brazilian companies’ capital structure: a quasi-experimentinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisSonza, Igor Bernardihttp://lattes.cnpq.br/0001554374469356Kirch, Guilhermehttp://lattes.cnpq.br/4483880021177489Colombo, Jéfferson Augustohttp://lattes.cnpq.br/9899088720488499Von Ende, Martahttp://lattes.cnpq.br/5724616821919278Ceretta, Paulo Sergiohttp://lattes.cnpq.br/3049029014914257http://lattes.cnpq.br/3408380760450581Tristão, Pâmela Amado6002000000066001c0ef05b-2862-4582-9f9d-e14724de30b366049c1e-f0a1-48ce-9f68-7549e370e83304150de5-3ac1-4ae9-9074-ca83b5851a9f9b1c39f5-1118-4167-892f-dacdb6a150fd4ddd506e-7271-4e21-b7d3-4cd3a1f908d7b643e088-dedc-421c-8bcb-615875c526ecreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMCC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8805http://repositorio.ufsm.br/bitstream/1/17429/2/license_rdf4460e5956bc1d1639be9ae6146a50347MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-81956http://repositorio.ufsm.br/bitstream/1/17429/3/license.txt2f0571ecee68693bd5cd3f17c1e075dfMD53ORIGINALTES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdfTES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdfTese de Doutoradoapplication/pdf2238832http://repositorio.ufsm.br/bitstream/1/17429/1/TES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf1660df3507a69ce8ed4e142dc644a53fMD51TEXTTES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.txtTES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.txtExtracted texttext/plain366360http://repositorio.ufsm.br/bitstream/1/17429/4/TES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.txta328cbbe5c1ad2c8fe65acd86f687190MD54THUMBNAILTES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.jpgTES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.jpgIM Thumbnailimage/jpeg4341http://repositorio.ufsm.br/bitstream/1/17429/5/TES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.jpgf9f1ac7b32780725a5f6474103ae66f0MD551/174292019-07-13 03:02:12.434oai:repositorio.ufsm.br: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ório Institucionalhttp://repositorio.ufsm.br/PUBhttp://repositorio.ufsm.br/oai/requestopendoar:39132019-07-13T06:02:12Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento |
dc.title.alternative.eng.fl_str_mv |
The adoption of the international accounting standard and its influence on brazilian companies’ capital structure: a quasi-experiment |
title |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento |
spellingShingle |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento Tristão, Pâmela Amado Estrutura de capital Governança corporativa Padrão internacional contábil ADRs Capital structure Corporate governance International accounting standard CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento |
title_full |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento |
title_fullStr |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento |
title_full_unstemmed |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento |
title_sort |
A adoção do padrão internacional contábil e sua influência na estrutura de capital das empresas brasileiras: um quase-experimento |
author |
Tristão, Pâmela Amado |
author_facet |
Tristão, Pâmela Amado |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Sonza, Igor Bernardi |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/0001554374469356 |
dc.contributor.referee1.fl_str_mv |
Kirch, Guilherme |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/4483880021177489 |
dc.contributor.referee2.fl_str_mv |
Colombo, Jéfferson Augusto |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/9899088720488499 |
dc.contributor.referee3.fl_str_mv |
Von Ende, Marta |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/5724616821919278 |
dc.contributor.referee4.fl_str_mv |
Ceretta, Paulo Sergio |
dc.contributor.referee4Lattes.fl_str_mv |
http://lattes.cnpq.br/3049029014914257 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/3408380760450581 |
dc.contributor.author.fl_str_mv |
Tristão, Pâmela Amado |
contributor_str_mv |
Sonza, Igor Bernardi Kirch, Guilherme Colombo, Jéfferson Augusto Von Ende, Marta Ceretta, Paulo Sergio |
dc.subject.por.fl_str_mv |
Estrutura de capital Governança corporativa Padrão internacional contábil ADRs |
topic |
Estrutura de capital Governança corporativa Padrão internacional contábil ADRs Capital structure Corporate governance International accounting standard CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
dc.subject.eng.fl_str_mv |
Capital structure Corporate governance International accounting standard |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
The capital structure of a company consists on the proportion of equity and thirty-part capital, which signs information related to its financing structure, making the company susceptible to the agents’ evolution which impacts on their expectations of lower or higher probability of investment returns. In this context, corporate governance arises as a mechanism to guarantee investor their rights regarding the capital invested. The Brazilian stock market has been showing evolution in terms of these practices, such us the adoption of the International Financial Reporting Standard (IFRS) established through Law 11.638 (2007), which allowed, through the implementation between 2007 and 2009, the issue of Brazilian reports following the international standard. Although this law affected the way a considerable number of publicly traded companies were used to issue their financial and accounting information, a group of companies was already adequate to it in the period before the law was enforced due to the dual listing by the issuance of American Depositary Receipts (ADRs). The objective of this study was to analyze the influence of corporate governance on the capital structure by comparing companies that adequate to international accounting standards in the period prior the law 11.638 (2007) and companies that adhered by the imposition. To achieve it, a quasi-experimental study was carried out using the Differences in Differences (DID) methodology, which allowed the comparison of leverage levels, both at market and book value, as well as net indebtedness of companies segmented in treatment (companies affected by the law) and control (ADRs issuing companies) in the period before and after the law. The graphical analysis evidenced the premise of parallel trends in leverage measures at market value, satisfying the initial premise of DID application. Subsequently, the model estimation has evidenced changes in the capital structure influenced by the strong effect of control group, whose leverage level increased. The DID coefficient was statistically significant for market measures, evidencing higher levels of indebtedness in companies issuing ADRs in the period after the law, compared to companies that adhered to the international standard by imposing it. The results also showed that, regarding a set of independent variables, the investment and growth opportunity, as well as the company’s size were identified as the capital structure most relevant variables, confirming the Trade-Off theory. |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-07-12T16:16:34Z |
dc.date.available.fl_str_mv |
2019-07-12T16:16:34Z |
dc.date.issued.fl_str_mv |
2019-03-29 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/17429 |
url |
http://repositorio.ufsm.br/handle/1/17429 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
600200000006 |
dc.relation.confidence.fl_str_mv |
600 |
dc.relation.authority.fl_str_mv |
1c0ef05b-2862-4582-9f9d-e14724de30b3 66049c1e-f0a1-48ce-9f68-7549e370e833 04150de5-3ac1-4ae9-9074-ca83b5851a9f 9b1c39f5-1118-4167-892f-dacdb6a150fd 4ddd506e-7271-4e21-b7d3-4cd3a1f908d7 b643e088-dedc-421c-8bcb-615875c526ec |
dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Administração |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Administração |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
reponame:Manancial - Repositório Digital da UFSM instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Manancial - Repositório Digital da UFSM |
collection |
Manancial - Repositório Digital da UFSM |
bitstream.url.fl_str_mv |
http://repositorio.ufsm.br/bitstream/1/17429/2/license_rdf http://repositorio.ufsm.br/bitstream/1/17429/3/license.txt http://repositorio.ufsm.br/bitstream/1/17429/1/TES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf http://repositorio.ufsm.br/bitstream/1/17429/4/TES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.txt http://repositorio.ufsm.br/bitstream/1/17429/5/TES_PPGADMINISTRACAO_2019_TRISTAO_PAMELA.pdf.jpg |
bitstream.checksum.fl_str_mv |
4460e5956bc1d1639be9ae6146a50347 2f0571ecee68693bd5cd3f17c1e075df 1660df3507a69ce8ed4e142dc644a53f a328cbbe5c1ad2c8fe65acd86f687190 f9f1ac7b32780725a5f6474103ae66f0 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
|
_version_ |
1794524310653632512 |