Implementação das boas práticas de governança corporativa : impactos sobre a controladoria das empresas atuantes no novo mercado da BOVESPA
AUTOR(ES)
HENRIQUE CESAR MELO RIBEIRO
DATA DE PUBLICAÇÃO
2009
RESUMO
Literature says that the growth of the capital market depends on the adoption of good Corporate Governance practices, bringing economic development to countries. The implementation of these best practices leads to growth of liquidity, value and volume of trading of companies shares in the market. It seems that the adoption of good Corporate Governance practices and its quality has direct relation with business performance, i.e. its value, especially in the Open Market. It is understood then that the adoption of good Corporate Governance practices has influence through all the organizational structure of companies, including in Accounting. It is known that the "Controllership is the natural evolution of Accounting." Accordingly, this study aims to investigate the major changes experienced in the Controllership before and during the process of adoption of best Corporate Governance practices in companies that compose the Bovespa s New Market. In order to achieve this goal, it was necessary a comparative study of Pre-IPO" and "after IPO" in the companies that were object of the research which made IPO just from 2004. In methodological terms, the implemented research is a qualitative one gathering three types of research: bibliographic, documentary and closed survey. The analysis of data was done through the closed survey, further supported by tools both statistical and interpretative procedures. The study indicates impacts on the Controllership area upon the adoption of the good practices of Corporative Governance. In the planning area, there was impact on practically all the items; this reinforces the power that good practices exert defining these structures. In the accounting and fiscal structure, it was not observed in the study any significant changes, while the structure called societarian accounting suffered greater influence, as a result of the adoption of the best practices. Greatest impacts of good practices implementation were noted in the following groups: accounting, strategic management, organizational planning and management of the information influencing the quality of the accounting information generated by the Controllership area taking in account the improved symmetry of the information, minimizing possible agency conflicts, the reduction of risks in strategic decisions and the creation of value in the studied organizations.
ASSUNTO(S)
governanÇa corporativa - dissertaÇÕes administracao de empresas mercado de capitais - dissertaÇÕes controladoria - dissertaÇÕes
ACESSO AO ARTIGO
http://www.unifor.br/tede//tde_busca/arquivo.php?codArquivo=815891Documentos Relacionados
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