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Capital budgeting and risk taking under credit constraints
(Escola de Pós-Graduação em Economia da FGV, 2017-10)
Credit constraints generate a hedging motive that extends beyond purely financial decisions by also distorting the selection and operation of real investment projects. We study these distortions through a dynamic model in ...
Influência da participação orçamentária no desempenho gerencial
(Universidade Federal de Santa MariaBrasilControladoria, Governança e SustentabilidadeUFSMPrograma de Pós-Graduação em Ciências ContábeisCentro de Ciências Sociais e Humanas, 2023-04-24)
This research investigates the ways in which budget participation influences the managerial
performance of controllers of industrial companies operating in Brazil. The research is based
on the premise that human behavior ...
Economic Examples of Latent Budget AnalysisEconomic Examples of Latent Budget Analysis
(European Economics Letters GroupEuropean Economics Letters Group, 2013-12)
Latent budget analysis is a classification technique that allows clustering identification by using compositional data. This paper presents examples of how this technique deals with the unit-sum constraint by establishing ...
Orçamento Participativo (OP) após vinte anos de experiências no Brasil: mais qualidade na gestão orçamentária municipal?
(2011)
This article consists on an analysis of dissertations and thesis on Participatory Budget (PB) in post-graduation courses in Brazil (from the CAPES data bank), from 2000 to 2009. It also makes the evolution of works explicit, ...
Implantação do orçamento participativo em Itapetininga (SP): obstáculos e desafios
(Universidade Tecnológica Federal do ParanáCuritibaDepartamento Acadêmico de Gestão e Economia, 2013-12-06)
This work had as its theme the Participatory Budget Office , innovative instrument through which the municipal planning suffers the intervention population , changing the shape of municipal management, in which policies ...
Análise por quocientes dos balanços orçamentários estaduais
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-12)
This work aims at classifying the Brazilian States through the calculation and comparison of the execution quotients and the budgetary result. Though this classification it is intended to stimulate the interest of the ...
Capital social e a fronteira da paz: análise comparativa entre o orçamento participativo de Sant’ana do Livramento (Brasil) e o presupuesto participativo de Rivera (Uruguai)
(Universidade Federal de Santa MariaBrasilSociologiaUFSMPrograma de Pós-Graduação em Ciências SociaisCentro de Ciências Sociais e Humanas, 2016-08-26)
The current dissertation is related to a comparative analysis between the (Orçamento Participativo) Participative Budget of Sant’Ana do Livramento (Brasil) and the (Presupuesto Participativo) Participative Budget of Rivera ...
Influência do capital psicológico de controllers na relação entre participação orçamentária, engajamento no trabalho e desempenho gerencial
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2022-08-03)
This research analyzed the influence of controllers' psychological capital on the relationship
between budget participation, work engagement, and managerial performance. A descriptive
survey research with a quantitative ...