{"id":4039,"date":"2024-06-01T11:40:59","date_gmt":"2024-06-01T14:40:59","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4039"},"modified":"2024-06-06T18:13:06","modified_gmt":"2024-06-06T21:13:06","slug":"conservadorismo-contabil-e-desempenho-das-empresas-da-b3-durante-a-pandemia-de-covid-19-em-2020","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/conservadorismo-contabil-e-desempenho-das-empresas-da-b3-durante-a-pandemia-de-covid-19-em-2020\/","title":{"rendered":"Conservadorismo Cont\u00e1bil e Desempenho das Empresas da B3 durante a Pandemia de Covid-19"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4039\" class=\"elementor elementor-4039\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4027\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>Conservadorismo Cont\u00e1bil e Desempenho das Empresas da B3 durante a Pandemia de Covid-19 em 2020<\/strong><\/em><\/p><p>\u00a0<\/p><p><strong>Resumo<\/strong><\/p><p>Esta pesquisa objetivou analisar os efeitos do conservadorismo sob a \u00f3tica do desempenho das empresas listadas na B3, e mais especificamente se buscou responder\u00e0 seguinte pergunta: O n\u00edvel de conservadorismo das empresas antes da pandemia da Covid-19 influenciou o desempenho dela no primeiro ano da crise econ\u00f4mica decorrente da pandemia?\u00a0<\/p><p>Para isso, foram analisadas 199 empresas n\u00e3o financeiras listadas na B3, no per\u00edodo de 2017 a 2020, e o desempenho foi avaliado por meio da varia\u00e7\u00e3o do ROA de 2019 (per\u00edodo anterior \u00e0 crise) para 2020 (primeiro ano da crise). Foi utilizada a t\u00e9cnica de regress\u00e3o m\u00faltipla com dados em painel.\u00a0<\/p><p>Foi utilizado o modelo de Basu (1997) modificado para acrescentar a vari\u00e1vel de desempenho da empresa no per\u00edodo da pandemia da Covid-19, classificado de acordo com tr\u00eas alternativas: se a varia\u00e7\u00e3o do ROA foi acima da m\u00e9dia do setor; se a varia\u00e7\u00e3o do ROA foi acima da mediana do setor; ou se a varia\u00e7\u00e3o do ROA foi acima do quartil 0,75 do setor.\u00a0<\/p><p>Os resultados obtidos n\u00e3o foram estatisticamente significantes. Desse modo, observa-se que o eventual conservadorismo da empresa em per\u00edodo anterior \u00e0 pandemia pareceu n\u00e3o surtir efeito no desempenho dela no per\u00edodo mais agudo da crise econ\u00f4mica decorrente da pandemia de Covid-19.\u00a0<\/p><p>Esses resultados contribuem para destacar que, em momentos de crise econ\u00f4mica aguda, nem a qualidade das informa\u00e7\u00f5es financeiras anteriores \u00e0 crise possui a capacidade de atenuar o eventual impacto negativo no desempenho.\u00a0<\/p><p><i><b>Palavras-chave:<\/b> Conservadorismo, Desempenho, Covid-19.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84e61e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84e61e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d74e96\" data-id=\"4d74e96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cebcf3a ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"cebcf3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-cebcf3a\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-cebcf3a&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/Exclusiva-Abracicon_Revista-Versao-Web-Abracicon-47a-Edicao_06_JUN-2024_c.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-cebcf3a\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Conservadorismo Cont\u00e1bil e Desempenho das Empresas da B3 durante a Pandemia de Covid-19 em 2020 \u00a0 Resumo Esta pesquisa objetivou analisar os efeitos do conservadorismo sob a \u00f3tica do desempenho das empresas listadas na B3, e mais especificamente se buscou responder\u00e0 seguinte pergunta: O n\u00edvel de conservadorismo das empresas antes da pandemia da Covid-19 influenciou [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4041,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[228],"tags":[64],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[227],"class_list":["post-4039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-47","tag-exclusiva-abracicon","academias-nacional","edicoes-revista-edicao-47"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4039","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4039"}],"version-history":[{"count":7,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4039\/revisions"}],"predecessor-version":[{"id":4048,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4039\/revisions\/4048"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4041"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4039"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4039"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4039"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4039"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}