Mulheres CEO (Chief Executive Officer) e CFO (Chief Financial Officer): influência da presença feminina na qualidade dos accruals

Autores

DOI:

https://doi.org/10.5007/2175-8069.2021.e76616

Resumo

A presença feminina em cargos de diretoria executiva, gerência de alto escalão e nos conselhos tem apontado influência significativa na diminuição dos accruals discricionários das companhias. O estudo parte dos pressupostos evidenciados nas hipóteses H1a e H1b de que empresas com CEO e/ou CFO do gênero feminino possuem menos accruals discricionários e, assim, uma maior qualidade dos lucros. O modelo empírico foi aplicado numa amostra de 170 empresas não financeiras listadas na B3 S/A – Brasil, Bolsa, Balcão de 2013 a 2018. Os resultados rejeitam a H1a. Já os achados não rejeitam H1b, ou seja, foi encontrada influência significativa do CFO do gênero feminino com a diminuição da discricionariedade dos accruals que resulta em uma melhor qualidade dos lucros. A pesquisa ainda observou o total de mulheres como CEOs e CFOs, sendo 25 (2,68%) e 72 (7,73%), respectivamente, totalizando 97 mulheres em ambos os cargos.

Biografia do Autor

Sarah Amaral Fabrício, Universidade Federal de Santa Catarina (UFSC)

Mestranda em Contabilidade (UFSC)

Kátia Dalcero, Universidade Federal de Santa Catarina (UFSC)

Doutoranda em Contabilidade (UFSC)

Denize Demarche Minatti Ferreira, Universidade Federal de Santa Catarina (UFSC)

Doutora em Engenharia e Gestão do Conhecimento (UFSC)

Professora do Departamento de Ciências Contábeis (UFSC)

Alex Mussoi Ribeiro, Universidade Federal de Santa Catarina (UFSC)

Doutor em Controladoria e Contabilidade (USP)

Professor do Departamento de Ciências Contábeis (UFSC)

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Publicado

2021-04-30

Como Citar

Fabrício, S. A., Dalcero, K., Ferreira, D. D. M., & Ribeiro, A. M. (2021). Mulheres CEO (Chief Executive Officer) e CFO (Chief Financial Officer): influência da presença feminina na qualidade dos accruals . Revista Contemporânea De Contabilidade, 18(47), 72–90. https://doi.org/10.5007/2175-8069.2021.e76616

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