OS EFEITOS DA PARTICIPAÇÃO ESTATAL PARA A QUALIDADE DOS LUCROS EM EMPRESAS BRASILEIRAS

Autores

  • Ana Paula Gonçalves de Siqueira SEFAZ - MT

Palavras-chave:

State-owned entreprises (SOEs), participação estatal, qualidade dos lucros, estrutura de propriedade, mercado de capitais brasileiro, economias emergentes

Resumo

O presente artigo tem o objetivo de analisar os efeitos da participação estatal para a qualidade dos lucros no cenário do mercado de capitais brasileiro. Na presente pesquisa, foram examinados dados de empresas listadas na bolsa de valores B3 no período entre 1995 e 2015. Os resultados apresentados contradizem a literatura internacional sobre o tema, demonstrando que, no ambiente brasileiro, a participação estatal exerce efeitos inversos sobre a qualidade dos lucros quando comparado com os resultados de pesquisas em outros países.

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Publicado

01-05-2024 — Atualizado em 28-05-2024

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Gonçalves de Siqueira, A. P. (2024). OS EFEITOS DA PARTICIPAÇÃO ESTATAL PARA A QUALIDADE DOS LUCROS EM EMPRESAS BRASILEIRAS. CADERNOS DE FINANÇAS PÚBLICAS , 24(02). Recuperado de https://publicacoes.tesouro.gov.br/index.php/cadernos/article/view/223 (Original work published 1º de maio de 2024)

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v. 24 n. 02 (2024): CADERNOS DE FINANÇAS PÚBLICAS

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