https://repositorio.ufba.br/handle/ri/1203 Sun, 17 May 2026 05:26:54 GMT 2026-05-17T05:26:54Z https://repositorio.ufba.br/handle/ri/44476 Título: O efeito moderador da responsabilidade social corporativa na relação entre conexões políticas, oportunidade de investimento e a tax avoidance. Autor(es): Gonçalves, Fábio do Nascimento Primeiro Orientador: Bispo, Jorge de Souza Abstract: This study examines the relationship between political connections, the set of investment opportunities, and tax avoidance activities, both directly and when moderated by corporate social responsibility (CSR). The research is grounded in the political cost hypothesis of positive accounting theory, as well as stakeholder theory and legitimacy theory. The sample comprises non-financial firms listed on B3 (Brasil, Bolsa, Balcão) over the period from 2013 to 2024. Tax avoidance is proxied by a single variable derived from factor analysis of ETR GAAP, current ETR, TTVA, and TTVAF measures. Political connections are defined as the presence of shareholders, executives, or board members who are concurrently politically exposed people. The set of investment opportunities is also measured through factor analysis of five market-based indicators. The moderating variable, CSR, is constructed based on ESG scores. A quantitative methodology is employed, using panel data regression models for econometric analysis. The results indicate that political connections are positively and significantly associated with tax avoidance, whereas the set of investment opportunities exhibits a smaller and heterogeneous association. CSR disclosure presents a significant moderate effect on the relationship between political connections and tax avoidance, attenuating the intensity of tax reduction strategies associated with the use of political capital. In contrast, the relationship between investment opportunities and tax avoidance remains heterogeneous. Overall, the findings suggest that CSR acts as a mechanism to mitigate political costs and reputational risks, indicating that a commitment to sustainability may reduce corporate tax aggressiveness, including a more restrained use of political channels. This study contributes to the accounting literature by pioneering, in the Brazilian context, the analysis of the role of CSR in the relationship between political connections, investment opportunities, and tax avoidance, while also offering theoretical and practical implications for firms, policymakers, and tax authorities. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Dissertação Thu, 12 Feb 2026 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44476 2026-02-12T00:00:00Z https://repositorio.ufba.br/handle/ri/44448 Título: Governança e Controladoria Pública Municipal na Bahia: proposição de um modelo conceitual baseado em evidências dos pareceres prévios e no referencial da Controladoria Geral da União Autor(es): Rodrigues, Jadilson Ramos dos Santos Primeiro Orientador: Dias Filho, José Maria Abstract: This dissertation analyzes the role of municipal controllership units in the State of Bahia based on the results of the judgments of public accounts. The study aims to examine the relationship between characteristics of municipal controllership units, socioeconomic indicators of identity territories, gender of the controller, and accounting outcomes, as well as to propose a controllership model for municipalities in Bahia. This is an applied research, with a quantitative approach, descriptive and explanatory objectives, conducted through documentary and ex-post-facto procedures. It uses descriptive statistics, nonparametric tests, Spearman’s correlation, and logistic regression as data analysis techniques. The research universe comprises 1,987 municipal public accounts judged between 2017 and 2021, with the municipalities of the State of Bahia as the locus. The results show weaknesses in municipal public management, concentration of irregularities in accounting, fiscal, and budgetary aspects, predominance of the audit function, and absence of records related to correction and ombudsman functions. Associations are observed between controllership structure, socioeconomic indicators, gender of the controller, and occurrence of irregularities. It is concluded that there is a need to strengthen internal control in municipalities, and a controllership model is proposed, structured in the functions of audit, prevention, correction, and ombudsman, oriented toward improving governance, transparency, and effectiveness in public management. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Dissertação Thu, 01 Mar 0031 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44448 0031-03-01T00:00:00Z https://repositorio.ufba.br/handle/ri/41905 Título: Legitimidade corporativa em empresas pertencentes a indústrias ambientalmente sensíveis: um estudo empírico com empresas que negociam ações na Bovespa Autor(es): Pereira, Antonio Gualberto; Bruni, Adriano Leal; Dias Filho, José Maria Abstract: To the Theory of Legitimacy of disclosure practices are related to the search for organizations to be perceived as legitimate according to the beliefs and values of the environment to which they belong or where they extract the resources necessary for their continuity. So, before society's preoccupation with environmental issues, it is expected that companies belonging to the environmentally sensitive industries support a more significant pressure with regard to management, not only environmentally but also at other levels. This study sought to determine whether environmentally sensitive companies in industries seeking greater legitimacy than companies in industries not environmentally sensitive, considering its annual financial statements. For this, we made a survey of 102 companies traded on the Bovespa, with 45 belonging to environmentally sensitive industries and 57 belonging to nonenvironmentally sensitive industries. By applying the student t tests found that nine of the eighteen items suggested for disclosure by Resolution 488/05, Opinion of the Guideline 24/92 and by primer corporate governance, issued by CMV, showed statistically significant differences in terms of a more illustration for the group of companies within environmentally sensitive industries as compared to the group of companies belonging to non-environmentally sensitive industries. Editora / Evento / Instituição: Universidade Federal do Rio de Janeiro Tipo: Artigo de Periódico Fri, 01 Jan 2010 00:00:00 GMT https://repositorio.ufba.br/handle/ri/41905 2010-01-01T00:00:00Z https://repositorio.ufba.br/handle/ri/41869 Título: Habilidades cognitivas, comprometimento com a profissão e decisões sobre alocação de recursos Autor(es): Pereira, Antonio Gualberto; Bruni, Adriano Leal Abstract: This study examined how the professional commitment impacts the decisions of resource allocation in organizational projects, considering the intertemporal preferences of decision makers. Scenarios were designed to measure the cognitive ability of respondents and to identify their preferences related to resource allocation in budget decisions. Next, we sought to determine whether the intervening variable commitment to the occupation (MEYER; ALLEN; SMITH, 1993) influences the intertemporal choices of respondents. The survey was conducted with a sample consisting of 125 students graduate in Salvador, Bahia, enrolled in different courses. Multiple logistic regression was used to analyze the data, indicating that professional and carrier commitment does not influence the decisions on resources allocation to organizational projects, considering the intertemporal preferences of managers. We sought, additionally, that the higher the level of cognitive ability of respondents less is affiliative commitment to the profession and to the carrier. Editora / Evento / Instituição: Universidade Estadual de Maringá Tipo: Artigo de Periódico Tue, 01 Jan 2013 00:00:00 GMT https://repositorio.ufba.br/handle/ri/41869 2013-01-01T00:00:00Z