Governança Corporativa e Rentabilidade dos Planos de Entidades Fechadas de Previdência Complementar

Autores/as

DOI:

https://doi.org/10.51341/1984-3925_2021v24n1a4

Palabras clave:

Governança corporativa, Rentabilidade, Entidades Fechadas de Previdência Complementar.

Resumen

Objetivo: Este estudo analisa a relação entre boas práticas de governança corporativa (acesso à informação, conteúdo das informações publicadas e estrutura de gestão) e o desempenho (mensurado pela rentabilidade dos planos) de Entidades Fechadas de Previdência Complementar (EFPC).

Método: Para uma amostra de 76 EFPC classificadas entre as 89 entidades de financiamento público os dados foram coletados nos Relatórios Anuais de Informação, estatutos e informações dos websites das entidades e no demonstrativo estatístico publicado pela Associação Brasileira das Entidades Fechadas de Previdência Complementar do exercício de 2017. Para testar a hipótese da pesquisa aplicou-se o método de Regressão Linear Múltipla realizada com apoio do software STATA®.

Originalidade / Relevância: Destaca-se a relevância das EFPC, setor que vem crescendo no Brasil, principalmente com a reforma da previdência nos setores público e privado.

Resultados: Os resultados evidenciaram que a rentabilidade possui relação positiva e significativa com a variável que indica adoção de boas práticas de governança corporativa. Como os valores de significância e explicação do modelo mostraram-se frágeis diante dos padrões da área, instiga-se investigar se isso pode decorrer do nível de divulgação das práticas de governança analisadas ou do checklist de práticas de governança utilizado.

Contribuições teóricas/metodológicas: A pesquisa destaca a importância das boas práticas de governança corporativa em EFPC para alcançar melhores resultados e cumprir as obrigações para com os membros da organização e demais interessados.

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Publicado

2021-04-26

Cómo citar

Mendes de Oliveira, R., Beuren, I. M., & Rodrigues Vicente, E. F. (2021). Governança Corporativa e Rentabilidade dos Planos de Entidades Fechadas de Previdência Complementar. Contabilidade Gestão E Governança, 24(1), 55–71. https://doi.org/10.51341/1984-3925_2021v24n1a4

Número

Sección

Artigo científico (Seção de Gestão e Contabilidade de Empresas Privadas & do Terceiro Setor)