https://tede.unioeste.br/handle/tede/530 2026-09-22T07:15:28Z 2026-09-22T07:15:28Z Falconi, Tamara Gonçalves https://tede.unioeste.br/handle/tede/8635 2026-08-31T20:04:33Z 2026-03-30T00:00:00Z

Title: Governança Corporativa e Estruturas de Controle e Risco no Desempenho das Instituições Financeiras Autor: Falconi, Tamara Gonçalves Primeiro orientador: Mello, Gilmar Ribeiro de Abstract: Corporate governance in financial institutions has been discussed in light of environments marked by information asymmetry, regulatory pressure, and risk exposure, in which control and monitoring structures may affect funding decisions, the granting of resources, and outcomes. Grounded in Agency Theory and Stakeholder Theory, this dissertation aims to analyze the influence of corporate governance on funding costs, credit granting conditions, and the financial performance of financial institutions in BRICS countries. The study is organized in the format of three quantitative articles and uses panel data from listed financial institutions, extracted from the Refinitiv Eikon® database, covering the period from 2020 to 2024, including Brazil, Russia, India, China, South Africa, Saudi Arabia, Egypt, the United Arab Emirates, and Indonesia. The analyses were conducted using the Stata® software, through panel data regressions for aggregated models and country-level models. The results indicate that the governance pillar and board independence do not present homogeneous effects across countries and across the three dimensions analyzed, with different signs and levels of statistical significance observed for funding costs, debt financing, and financial performance, which reinforces the dependence on the institutional and regulatory context. It is concluded that corporate governance is related to financial performance and financial decisions in a manner conditioned by the institutional and regulatory characteristics of each country. As a theoretical contribution, the study expands the understanding of the relationship between corporate governance and financial performance in financial institutions by demonstrating that such associations are not homogeneous across countries and depend on the institutional context. As a practical contribution, the findings provide support for boards of directors, managers, and policymakers in defining corporate governance structures and practices more aligned with national characteristics and with the objectives of stability and efficiency of the financial system. At the social level, the study is linked to the Sustainable Development Goals (SDGs) by evidencing how the relationships between corporate governance, funding costs, credit granting, and financial performance dialogue with the expansion of access to financial services, institutional strengthening, and the promotion of more transparent and responsible decision-making structures in the financial sector in emerging economies. The originality of the study consists of the integrated approach to three dimensions: funding costs, credit granting, and financial performance, in the context of BRICS, offering recent comparative evidence in a field still marked by fragmented results. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação

2026-03-30T00:00:00Z Cheffer, Marcia Aparecida Hoffmann https://tede.unioeste.br/handle/tede/8144 2025-11-19T11:41:19Z 2025-08-20T00:00:00Z

Title: Explorando a Autorregulação na Aprendizagem: Uma Análise das Estratégias das Cartas de Gervásio com Discentes de Contabilidade Autor: Cheffer, Marcia Aparecida Hoffmann Primeiro orientador: Silva, SIdnei Celerino Abstract: . Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação

2025-08-20T00:00:00Z Braga, Brunna Mendonça https://tede.unioeste.br/handle/tede/8068 2025-10-02T18:04:41Z 2025-06-26T00:00:00Z

Title: Endividamento público e ciclos políticos: uma análise dos municípios do Paraná Autor: Braga, Brunna Mendonça Primeiro orientador: Fiirst, Clóvis Abstract: This study aims to analyze the influence of electoral cycles on the indebtedness of municipalities in the state of Paraná, in light of the Theory of Political Business Cycles. To this end, the research was structured in three stages. In the first, a bibliometric and sociometric study of a quantitative nature was conducted to map the development of scientific production related to the topic, identify the main authors, journals, and collaboration networks, and understand the trends in the literature. The research revealed a fragmentation of collaboration networks, with many authors and institutions disconnected, which limits knowledge exchange and the dissemination of academic discussions. The theoretical contributions include a detailed overview of the topic, identifying the main studies; in practical terms, the mapping of authors and journals helps identify potential research partnerships; and socially, the study promotes broader access to knowledge and encourages diverse collaborations between institutions from different countries. In the second stage, a theoretical, qualitative, and exploratory literature review was carried out, focusing on the conceptual construction of the indebtedness variable and its relationship with political aspects, based on contributions from national and international literature. It is concluded that public indebtedness is often used as a political instrument, and its management is conditioned by various political factors, such as reelection, ideological affiliation, and other elements. The study makes a theoretical contribution by critically gathering and synthesizing key concepts on political cycles and public debt, offering a foundation for future research. In practical terms, it highlights relevant variables and methodologies for analyzing the political influence on debt management. Socially, it reinforces the importance of fiscal responsibility and warns about the impacts of opportunistic practices on the quality of public services, especially in less consolidated contexts. Finally, in the third stage, a quantitative empirical analysis was conducted using panel data from the 399 municipalities of Paraná between 2013 and 2020, considering political variables such as reelection eligibility, partisan alignment with the state government, and the ideological orientation of mayors. The empirical results, with statistical significance, show that municipal indebtedness increases in pre-election years, especially among mayors eligible for reelection. Mayors politically aligned with the state government also exhibited significantly higher levels of indebtedness during the election year. Additionally, it was found that mayors from left-wing parties tend to incur less debt, while those from right-wing parties did not present statistically significant variations. These findings reinforce the presence of opportunistic political-budgetary cycles at the municipal level in the state of Paraná and represent the main contribution of this study. The study offers theoretical contributions by deepening the understanding of the effects of electoral budget cycles at the subnational level. As a practical contribution, the findings provide insights to improve fiscal planning and guide public managers’ attention during pre- and post-election periods, when there is a greater tendency to increase indebtedness. Socially, the results reinforce the importance of citizen participation and fiscal transparency by showing that increased indebtedness during electoral periods may compromise fiscal sustainability and the provision of essential public services. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação

2025-06-26T00:00:00Z Cordeiro, Elisangela https://tede.unioeste.br/handle/tede/7976 2025-07-24T16:47:46Z 2025-03-27T00:00:00Z

Title: Programas de Compliance Público: Avaliação da Maturidade em uma Universidade Estadual Autor: Cordeiro, Elisangela Primeiro orientador: Bertolini, Geysler Rogis Flor Abstract: Compliance plays an essential role in the governance of public and private organizations, ensuring compliance with standards, regulations, and ethical principles. In the public sector, the implementation of Compliance Programs strengthens corporate governance by mitigating risks and ensuring institutional transparency. However, the absence of recommended monitoring and evaluation can compromise the effectiveness of these initiatives, impacting the organization's review and compliance with its stakeholders. Given this scenario, this study aims to assess the level of maturity of the Compliance Program of a public state university, verifying its alignment with the principles of Corporate Governance and identifying challenges and opportunities for improvement. To this end, we adopted a qualitative and quantitative approach, using document analysis, interviews, and the application of a structured questionnaire. Ten pillars of compliance were assessed, as well as an additional pillar focused on policies to combat moral and sexual harassment and discrimination. The results indicate that the university has an intermediate level of maturity, with emphasis on the engagement of senior management and the effectiveness of the reporting channel. However, weaknesses were identified in areas such as training and communication, auditing and monitoring, and due diligence, highlighting the need for improvement so that the program can achieve greater robustness. The research contributes to the academic literature by providing an assessment model applicable to other public institutions and presents recommendations for strengthening governance and a culture of compliance. In addition, the findings can support managers in implementing more effective practices, promoting greater transparency, risk mitigation, and compliance statements in the public sector Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação

2025-03-27T00:00:00Z