Governança corporativa em empresas de capital aberto: uma contribuição da ciência da informação para análise da informação estratégica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Projeto Memória Votorantim: construindo a memória corporativa e o uso das narrativas locais

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

La gobernanza corporativa y la emisión de deuda corporativa en Chile y el Perú: el papel de los inversionistas institucionales, las agencias calificadoras de riesgo y la banca de inversión

El presente documento constituye la tercera parte del proyecto “Gobernanza corporativa y desarrollo de mercados de capitales en América Latina”. En la etapa previa y en este estudio se analizan algunos aspectos del desarrollo de la gobernanza corporativa en el Brasil, Chile, Colombia, México y el Perú, asociados a la determinación de riesgo en la emisión de instrumentos de deuda corporativa. Además, se evalúa el papel de la banca de inversión y de las calificadoras de riesgo en el establecimiento de los costos de emisión de deuda corporativa y se analiza la creciente relevancia de los inversionistas institucionales como administradores de cuantiosos recursos, lo que se traduce en controles más eficientes del ente supervisor.

Relação entre governança corporativa e gerenciamento de resultados: um estudo em empresas brasileiras listadas na BM&FBOVESPA

The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.

A crise do desenvolvimento brasileiro: dívida externa, condicionalidades e as relações com o Fundo Monetário Internacional e Banco Mundial (1974-1987)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Dívida pública brasileira (1822-2004): sua história e os efeitos sobre o crescimento econômico

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Capitalismo financeiro e uso corporativo do espaço da nação: o territorio como recurso

Pós-graduação em Geografia - IGCE

Circulação e logística territorial: a instância do espaço e a circulação corporativa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Sobre uma dívida

Este artigo estuda a culpa na poética memorialista de Carlos Drummond de Andrade (1974, 1979) por meio de dois poemas, “Justificação”, encontrado em Menino Antigo e “O viajante pedestre”, encontrado em Esquecer para Lembrar. Utilizaremos como aparato teórico a desconstrução proposta por Jacques Derrida para discutir a relação do sujeito com a escrita de memória e com a culpa oriunda dessa rememoração.

Construção de conhecimento em governança corporativa: estudo sobre a criação de valor para tomada de decisão de investidores no mercado de capitais

Pós-graduação em Ciência da Informação - FFC

Dois séculos de dívida pública: a história do endividamento público brasileiro e seus efeitos sobre o crescimento econômico (1822-2004)

Pós-graduação em Economia - FCLAR

A gestão estratégica do conhecimento sob os parâmetros dos modelos de governance corporativa nas empresas com capital aberto

This article covers the concepts about the knowledge management practices aligned with corporate governance in the organizations opened capital, highlighting the importance attached to these types of management assistance in the conduct of business organizations. Highlights the points that still have gaps existing in governance organizations models and proposes a discussion of what remains to be done by proposing the use of knowledge management models as a tool to aid the implementation of best governance practices. Through research conducted in a company with publicly traded and listed on Level 1 of corporate governance, it was possible to identify therelationship between knowledge management models aligned with corporate governance standards. A questionary that includes elements of corporate governancein line with the concepts and models of knowledge management was applied. After finding that there is strong alignment between knowledge management and corporate governance, we present the arguments about the contributions that this convergence can bring to the organization.

Efeitos da cultura organizacional no desenvolvimento dos modelos de governança corporativa

Corporate governance can be understood like a management model that aims to build a good relationship between managers, controllers, minority shareholders and other stakeholders. Implement corporate governance in an organization often requires a cultural change. Corporate governance as an organizational model needs reinforce cultural behaviors of its members so as which support the principles and values that increment the relationship between the organization and its stakeholders. The process of corporate structuring of an organization is largely determined by culture. Being the culture a set of organizational values that distinguishes one organization of other, it is natural that these organizations find adjustment difficulties during the implementation of international values. The organizations in the context of corporate governance can t think and act over themselves, but instead must think and take action on a set of actors who are strongly linked with them in order to achieve the same goals and objectives planned.

A construção do conhecimento sobre governança corporativa: uma análise bibliométrica

Presents a survey of scientific production about the subject corporate governance, using the Bibliometric analysis of theses and dissertations collected in the digital libraries of the Sao Paulo State University (Unesp), Campinas State University (UNICAMP) and University of Sao Paulo (USP). Through the data collected were identified, based on Bibliometric indicators, the origin of authors, the authors more cited, the thematic area of authors, and the construction of co-citation network.

Memória organizacional, memória corporativa e memória institucional: discussões conceituais e terminológicas

The proposal of present paper is to present a conceptual and terminological discussion relative to the terms: organizational memory, corporate memory and institutional memory that is a subject still little studied and explored in the academic area. The study is theoretical focus and the research kind is bibliographical. As research sources were utilized: books, digital libraries of theses and dissertations in the scope of the country and CAPES Journals Portal. This study is in course and is part of doctorate research "Organizational memory and the knowledge bases constitution". As the partial results, observes that the question about "memory" is studied by different areas of knowledge: Psychology, Neurosciences, History and others; the concepts about organizational memory and corporate memory are studied by Administration and Information Systems areas; the concept of institutional memory is more studied by Business Communication area focusing the company history. Beyond that, observes the use of another term, social memory, utilized by Information Science and History areas.