DIVERSIDADE DO PERFIL DOS GESTORES COMO UMA ALAVANCA ESTRATÉGICA PARA CRIAÇÃO DE VALOR: UM ENFOQUE NO CONSERVADORISMO CONTÁBIL DE EMPRESAS BRASILEIRAS E FRANCESAS

Degenhart, Larissa; Barbosa, Edmery Tavares; Silva, Marcia Zanievicz da

doi:10.5902/1983465934050

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Articles • Rev. Adm. UFSM 14 (3) • Jul-Sep 2021 • https://doi.org/10.5902/1983465934050 copiar

DIVERSIDADE DO PERFIL DOS GESTORES COMO UMA ALAVANCA ESTRATÉGICA PARA CRIAÇÃO DE VALOR: UM ENFOQUE NO CONSERVADORISMO CONTÁBIL DE EMPRESAS BRASILEIRAS E FRANCESAS

Autoria SCIMAGO INSTITUTIONS RANKINGS

RESUMO

Objetivo

A pesquisa objetivou analisar a relação entre a diversidade do perfil dos gestores, como uma alavanca para a criação de valor, e o conservadorismo contábil de empresas brasileiras e francesas.

Desenho/metodologia/abordagem

A amostra constituiu-se de 71 empresas brasileiras e 67 empresas francesas, listadas no Índice IBrX-100 da B3 e Índice SBF 120 da Euronext Paris, respectivamente. Para a análise dos dados (2011 a 2015) utilizou-se a Regressão Múltipla.

Resultados

Os resultados revelaram que as características da diversidade do perfil dos gestores brasileiros que se relacionam com o conservadorismo contábil são: idade, local da formação e cargo ocupado no corpo diretivo. Na França, as características são: grau de escolaridade, vínculo com a empresa e função exercida.

Limitações/implicações da pesquisa

Destaca-se a limitação da impossibilidade da generalização dos resultados. Como contribuições teóricas esta pesquisa analisa um elemento que pode ser considerado para as análises diante da temática do conservadorismo contábil: o perfil dos gestores.

Implicações práticas

A diversidade do perfil dos gestores deve ser considerada nas empresas, visto que apresenta reflexos no conservadorismo contábil, isto é, na maneira como os gestores conduzem a contabilidade no intuito de maximizar o valor da empresa.

Implicações sociais

Os achados apresentam implicações sociais para os profissionais que almejam inserir-se no mercado de trabalho brasileiro e francês.

Originalidade/valor

O estudo avança na área contábil, pois analisa o corpo diretivo das organizações, um diferencial importante frente à análise das características demográficas, profissionais e de atuação dos gestores e sua relação com o conservadorismo contábil.

Palavras-chave:
Diversidade do Perfil dos Gestores; Alavancas estratégicas; Conservadorismo Contábil; Brasil; França

Charac.	Variables	Measurement	Author (year)
Demographic	Age	Under 50, 0 was assigned.	Bamber et al. (2010Bamber, L. S., Jiang, J. & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(1), 1131-1162.); Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.); Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.).
	Age	Above 51 years old, 1 was assigned.
	Genre	Female, 0 was assigned.	Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.); Francis et al. (2014Francis, B., Hasan, I., Park, J. C. & Wu, Q. (2014). Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research, 32(3), 1285-1318.); Ho et al. (2015Ho, S. S. M., Li, A. Y., Tam, K. & Zhang, F. (2015). CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics , 127(2), 351-370.); Haynes (2016Haynes, K. (2016). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 1(1), 1-15.).
	Genre	Male, 1 was assigned.
	Nationality	Native, 0 was assigned, otherwise 1.	Frijns et al. (2016Frijns, B., Dodd, O., & Cimerova, H. (2016). The impact of cultural diversity in corporate boards on firm performance. Journal of Corporate Finance, 1(1), 1-16.).
Professional Profile	Formation	Business area was assigned 0.	Benschop and Meihuizen (2002Benschop, Y. & Meihuizen, H. E. (2002). Keeping up gendered appearances: representations of gender in financial annual reports. Accounting, Organizations and Society, 27(7), 611-636.); Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.); Bamber et al. (2010Bamber, L. S., Jiang, J. & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(1), 1131-1162.); Haynes (2016Haynes, K. (2016). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 1(1), 1-15.); Frijns et al. (2016Frijns, B., Dodd, O., & Cimerova, H. (2016). The impact of cultural diversity in corporate boards on firm performance. Journal of Corporate Finance, 1(1), 1-16.).
		Engineering has been assigned 1.
		Legal, 2 were assigned.
		Technology, it was assigned 3.
		Health was assigned 4.
		Other areas were assigned 5.
	Place of Formation	Within the country, 0 was assigned.	Jackson et al. (1995Jackson, S., May, K. E. & Whitney, K. (1995). Understanding the dynamics of diversity in decision-making teams. Team Effectiveness and Decision Making in Organizations, 204(1), 204-261.).
		Outside the country, 1.
		Mixed, 2 are assigned.
	Education level	Graduation, 0 was assigned.	Bertrand and Schoar (2002Bertrand, M. & Schoar, A. (2002). Managing with style: The effect of managers on firm policies. Working Paper, 1(1), 1-44.); Smith et al. (2005Smith, N., Smith, V. & Verner, M. (2006). Do women in top management affect firm performance? A panel study of 2,500 Danish firms. International Journal of Productivity and Performance Management, 55(7), 569-593.); Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.);
		Specialization, 1 was assigned.
		Master, 2.
		Doctorate, 3.
	Professional experience in the market	Under 30, 0 was assigned.	Bamber et al. (2010Bamber, L. S., Jiang, J. & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(1), 1131-1162.); Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.); Yunos et al. (2014Yunos, R. M., Ahmad, S. A. & Sulaiman, N. (2014). The influence of internal governance mechanisms on accounting conservatism. Procedia-Social and Behavioral Sciences, 164(1), 501-507.); Perryman et al. (2016Perryman, A. A., Fernando, G. D. & Tripathy, A. (2016). Do gender differences persist? An examination of gender diversity on firm performance, risk, and executive compensation. Journal of Business Research, 69(2), 579-586.).
	Professional experience in the market	Above 31 years old, 1 was assigned.
Office	Link with the company (time)	Up to 30 years, 0 was assigned.	Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.); Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.).
	Link with the company (time)	Above 30, 1 was assigned.
	Position (Governing Body)	CEO, assigned 0	Gallego-Álvarez et al. (2010Gallego-Álvarez, I., García-Sánchez, I. M. & Rodríguez-Dominguez, L. (2010). The influence of gender diversity on corporate performance. Revista de Contabilidad, 13(1), 53-88.); Ho et al. (2015Ho, S. S. M., Li, A. Y., Tam, K. & Zhang, F. (2015). CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics , 127(2), 351-370.).
		President, 1 was assigned.
		Vice-president assigned 2.
		Director, it was assigned 3.
		Independent member, 4 were assigned.
		Other positions were assigned 5.
	Function (Area)	Controllership, 0 was assigned.	Ho et al. (2015Ho, S. S. M., Li, A. Y., Tam, K. & Zhang, F. (2015). CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics , 127(2), 351-370.).
		Administrative, 1
		Financial, 2 was assigned.
		Legal, 3 were assigned.
		Marketing, it was attributed 4.
		Information Technology, 5.
		Other areas were assigned 6.

Variables	Cons.	Age	Genre	Nacio.	Form.	PF	EL	PE	LC	Position	Function
Conservatism	1	-0.14*	-0.11	-0.11	0.06	0.07	0.00	-0.12	-0.10	-0.21	0.15
Age		1	0.20	0.04	0.05	-0.06	0.00	0.64**	0.21	0.13	-0.22
Genre			1	-0.11	0.05	0.22	0.17	-0.06	-0.08	-0.28*	-0.16
Nationality				1	0.03	0.27*	-0.06	-0.00	-0.28*	0.07	-0.04
Formation					1	-0.06	0.29*	0.10	-0.18	0.01	0.05
Place of formation						1	0.46	-0.10	-0.14	-0.11	-0.07
Education level							1	-0.02	-0.14	-0.09	-0.16
Prof. experience								1	0.17	0.06	-0.24*
Link company									1	0.07	-0.11
Position										1	-0.03
Function											1

Variables	Cons.	Age	Genre	Natio.	Form.	PF	EL	PE	LC	Position	Function
Conservatism	1	-0.04	0.15	-0.13	0.04	-0.08	0.08*	-0.09	0.00	-0.00	0.03
Age		1	0.14	0.10	0.06	0.16	0.17	0.39**	-0.06	0.07	0.18
Genre			1	-0.34**	0.09	0.05	0.05	-0.15	0.08	-0.28*	0.08
Nationality				1	0.03	0.49**	0.29*	0.16	-0.14	0.05	-0.07
Formation					1	0.32**	0.34**	-0.22	0.08	0.08	0.18
Place of formation						1	0.63**	-0.15	-0.09	-0.09	0.02
Education level							1	-0.08	-0.16	-0.08	0.21
Prof. experience								1	-0.12	0.26*	0.01
Link company									1	-0.00	0.21
Position										1	0.08
Function											1

Characteristics	Variables	Brazil		France
		Accounting Conservatism		Accounting Conservatism
		Coefficient	Significance	Coefficient	Significance
Demographic	Age	28.474	0.057*	-1.741	0.715
	Genre	-28.019	0.366	3.098	0.505
	Nationality	9.242	0.610	1.199	0.766
Professional Profile	Formation	-11.441	0.346	-1.020	0.496
	Place of formation	27.980	0.074*	0.483	0.899
	Education level	-0.542	0.982	6.592	0.003*
	Professional experience	5.602	0.624	2.292	0.515
Office	Link with the company	13.520	0.393	-14.868	0.041*
	Position	87.338	0.043**	0.983	0.448
	Function	40.130	0.334	3.038	0.099**
R ² square		0.170		0.321
R ² square adjusted		0.032		0.200
*Durbin-Watson*		1.797		2.019
ANOVA		0.029		0.010

Hypotheses	Results
Hypotheses	Brazil	France
H₁: There is a causal relationship between the demographic characteristics of managers (age, gender and nationality) and the accounting conservatism of Brazilian and French companies.	Confirmed	Rejected
H₂: There is a causal relationship between the characteristics of the professional profile of managers (formation, place of formation, level of education and professional experience in the market) and the accounting conservatism of Brazilian and French companies.	Confirmed	Confirmed
H₃: There is a causal relationship between the characteristics consistent with the position of managers (link to the company, the position held and function/area of activity) and the accounting conservatism of Brazilian and French companies.	Confirmed	Confirmed

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E-mail: rea@ufsm.br

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[1] AUTHORS

1. Larissa Degenhart Institution: Universidade Federal de Santa Maria (UFSM), Santa Maria, Rio Grande do Sul (RS), Brazil. PhD in Accounting and Administration from Regional University of Blumenau (FURB) and Teacher at Federal University of Santa Maria (UFSM) E-mail: lari_ipo@hotmail.com ORCID: https://orcid.org/0000-0003-0651-8540