Value Relevance e Práticas de Governança Corporativa das Empresas do Setor Financeiro da B3
DOI:
https://doi.org/10.21434/IberoamericanJCG.v6i2.103Keywords:
Governança corporativa, Value Relevance, Setor FinanceiroAbstract
Esta pesquisa tem por objetivo analisar o impacto das pra?ticas diferenciadas de governanc?a corporativa na explicação das variações do valor das empresas do setor financeiro da B3. Utilizou-se como lente teórica o value relevance da informac?a?o financeira e das pra?ticas diferenciadas de governanc?a corporativa exigidas pela B3. Como método de pesquisa, aplicou-se o método quantitativo de modelagem de regressão com dados empilhados, para um conjunto de empresas do setor financeiro, e dados entre os anos de 2015 e 2017. Os dados foram extrai?dos dos relato?rios de administrac?a?o, dos formula?rios de refere?ncia das empresas, e da base de dados do Economática. Por meio da investigação das práticas de governança corporativa exigidas pela B3 às empresas pertencentes ao Novo Mercado, e aplicação de modelo de regressão, os resultados demonstram que em média as empresas listadas no setor bancário, atenderam a minoria das práticas de governança, com exceções das reuniões públicas, divulgação adicional de informações e divulgação política de negociações de ações.
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