Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
BOTÃO, Rodrigo Pereira
 |
| Orientador(a): |
CUNHA, Darliane Ribeiro
|
| Banca de defesa: |
CUNHA, Darliane Ribeiro
,
SINFRONIO, Francisco Sávio Mendes
,
PEREIRA, Newton Narciso
|
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Federal do Maranhão
|
| Programa de Pós-Graduação: |
PROGRAMA DE PÓS-GRADUAÇÃO EM ENERGIA E AMBIENTE/CCET
|
| Departamento: |
DEPARTAMENTO DE CIENCIAS CONTÁBEIS E ADMINISTRAÇÃO/CCSO
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tedebc.ufma.br/jspui/handle/tede/2490
|
Resumo: |
The objective of this study is to analyze the level of disclosure of the risk management of the state-owned companies that hold the natural gas distribution concession in Brazil, using the documental analysis methodology applied in the annual and financial reports disclosed by the companies, years ended in 2016 and 2017. During this same period, Law 13303/16, the new state responsibility law, was promulgated, which brought significant changes in the administrative and legal scope of these companies and increased the requirements regarding the level of transparency and control by these companies, making mandatory the implementation of risk management, governance and compliance programs. This risk analysis was based on the COSO model and considered seven different types of risks, based on similar risk classification studies carried out. Thus, this work was divided in two parts. The first part consists of documentary analysis of the amount of risks in the reports and the second part consists of the analysis of statistical correlation with explanatory variables. The results of the first part showed that the companies of the Northeast and Southeast regions presented the greatest number of risks evidenced and at the national level; the gas concessionaires concentrated their evidence on market, credit and legal risks. Regarding the level of adequacy of the new state law, the evidence presented was low and with a level of superficial detail about the programs and actions to be implemented. After that, in the second part of the work, there was performed the statistical correlation analysis from obtained data in comparison with relevant characteristics of these companies, such as volume of gas, number of segments that operate and the extension (km) of pipeline network. The results showed that the hypothesis of correlation between the level of risk disclosure and the characteristics of the state-owned companies was zero, and together the three variables can explain 49% of the variability of the quantitative risk, a result that mainly reflects the market structure in that these utilities are inserted and how they operate in the various segments. However, despite the importance of implementing risk management programs and the demands of the new law, the level of risk disclosure in the companies' reports is still very concentrated in the financial risks of the business and showed low adherence to the requirements of state law. |
