RELATION BETWEEN MARKET VALUE AND ANTI-CORRUPTION COMPLIANCE

Authors

  • Debora de Lima Begnini Universidade Federal do Paraná
  • Julia Batista de Lima Universidade Federal do Paraná
  • Poliana Leite Gomes Universidade Federal do Paraná
  • Celso da Rosa Filho Universidade Federal do Paraná https://orcid.org/0000-0002-5338-8024

DOI:

https://doi.org/10.12712/rpca.v16i2.53077

Abstract

The goal was to measure the B3 listed companies' market value and relate it with the Disclosure of Anti-corruption Compliance Practices Index (Melo, 2019). For the model were used the following independent variables of control: ROA, Capex and Size. The statistic methods used were correlation and multiple regression analysis. The results indicated no relation between the disclosure level of anti-corruption compliance and the companies’ market value and no significant difference between New Market companies and in the other Corporate Governance levels of B3.

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Author Biographies

  • Julia Batista de Lima, Universidade Federal do Paraná

    Graduada em Ciências Contábeis pela Universidade Federal do Paraná. 

    Pós-graduanda em Gestão Contábil Tributária pela Universidade Federal do Paraná. 

  • Poliana Leite Gomes, Universidade Federal do Paraná

    Graduada em Ciências Contábeis pela Universidade Federal do Paraná.

  • Celso da Rosa Filho , Universidade Federal do Paraná

    Graduado em Ciências Contábeis pela FAE.

    Especialista em Contabilidade e Finanças pela UFPR.

    Mestre em Ciências Contábeis e Controladoria pela FURB.

    Doutor em Ciências Contábeis pela UFPR.

    Professor do departamento de Ciências Contábeis da UFPR.

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Published

2022-08-16

Issue

Vol. 16 No. 2 (2022)

Section

Artigos/Papers

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