18 |
IDADE |
Idade do CEO. Fonte: IANs e FREs. |
Kelley, Ferrel e Skinner (1990Kelley, S. W., Ferrell, O. C., & Skinner, S. J. (1990). Ethical behavior among marketing researchers : an assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.), Troy et al. (2011Troy, C., Smith, K. G., & Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282. ), Zahra, Priem e Rasheed (2007Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2007). Understanding the causes and effects of top management fraud. Organizational Dynamics, 36(2), 122-139.) |
19 |
GRAD_GER |
Dummy para CEO com graduação. Fonte: IANs e FREs. |
Hambrick e Mason (1984Hambrick, D. C., & Mason, P. A. (1984). Upper echelons : the organization as a reflection of its top managers. The Academy of Management Review, 9(2), 193-206.), Rest e Thoma (1985Rest, J. R., & Thoma, S. J. (1985). Relation of moral judgment development to formal education. Developmental Psychology, 21(4), 709-714. Retrieved from http://doi.org/10.1037//0012-1649.21.4.709. http://doi.org/10.1037//0012-1649.21.4.7...
), Troy et al. (2011Troy, C., Smith, K. G., & Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282. ) |
20 |
ESP_GER |
Dummy para CEO com especialização. Fonte: IANs e FREs. |
Hambrick e Mason (1984Hambrick, D. C., & Mason, P. A. (1984). Upper echelons : the organization as a reflection of its top managers. The Academy of Management Review, 9(2), 193-206.), Rest e Thoma (1985Rest, J. R., & Thoma, S. J. (1985). Relation of moral judgment development to formal education. Developmental Psychology, 21(4), 709-714. Retrieved from http://doi.org/10.1037//0012-1649.21.4.709. http://doi.org/10.1037//0012-1649.21.4.7...
), Troy et al. (2011Troy, C., Smith, K. G., & Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282. ) |
21 |
STRICTU_GER |
Dummy para CEO com pós-graduação stricto sensu. Fonte: IANs e FREs. |
Hambrick e Mason (1984Hambrick, D. C., & Mason, P. A. (1984). Upper echelons : the organization as a reflection of its top managers. The Academy of Management Review, 9(2), 193-206.), Rest e Thoma (1985Rest, J. R., & Thoma, S. J. (1985). Relation of moral judgment development to formal education. Developmental Psychology, 21(4), 709-714. Retrieved from http://doi.org/10.1037//0012-1649.21.4.709. http://doi.org/10.1037//0012-1649.21.4.7...
), Troy et al. (2011Troy, C., Smith, K. G., & Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282. ) |
22 |
CGAN |
Dummy para CEO com graduação na área de negócios. Fonte: IANs e FREs. |
Daboub et al. (1995Daboub, A. J, Rasheed, A. M. A, Priem, R. L, & Gray, D. A. (1995). Top management team characteristics and corporate illegal activity. Academy of Management Review, 20(1), 138-170.), Kelley et al. (1990Kelley, S. W., Ferrell, O. C., & Skinner, S. J. (1990). Ethical behavior among marketing researchers : an assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.), Troy et al. (2011Troy, C., Smith, K. G., & Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282. ) |
23 |
CPLSAN |
Dummy para CEO com pós-graduação lato sensu na área de negócios. Fonte: IANs e FREs. |
Daboub et al. (1995Daboub, A. J, Rasheed, A. M. A, Priem, R. L, & Gray, D. A. (1995). Top management team characteristics and corporate illegal activity. Academy of Management Review, 20(1), 138-170.), Kelley et al. (1990Kelley, S. W., Ferrell, O. C., & Skinner, S. J. (1990). Ethical behavior among marketing researchers : an assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.), Troy et al. (2011Troy, C., Smith, K. G., & Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282. ) |
24 |
CPSSAN |
Dummy para CEO com pós-graduação stricto sensu na área de negócios. Fonte: IANs e FREs. |
Daboub et al. (1995Daboub, A. J, Rasheed, A. M. A, Priem, R. L, & Gray, D. A. (1995). Top management team characteristics and corporate illegal activity. Academy of Management Review, 20(1), 138-170.), Kelley et al. (1990Kelley, S. W., Ferrell, O. C., & Skinner, S. J. (1990). Ethical behavior among marketing researchers : an assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.), Troy et al. (2011Troy, C., Smith, K. G., & Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282. ) |
25 |
PRED_MUL_CF |
Percentual do número de diretores do gênero feminino sobre o número total de membros do conselho fiscal. Fonte: IANs e FREs. |
Kelley et al. (1990Kelley, S. W., Ferrell, O. C., & Skinner, S. J. (1990). Ethical behavior among marketing researchers : an assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.), Reynolds (2006Reynolds, S. J. (2006). A neurocognitive model of the ethical decision-making process: implications for study and practice. The Journal of Applied Psychology, 91(4), 737-748. ), Steffensmeier et al. (2013Steffensmeier, D. J., Schwartz, J., & Roche, M. (2013). Gender and twenty-first-century corporate crime: female involvement and the gender gap in E-era corporate frauds. American Sociological Review, 78(3), 448-476. ), Zahra, Priem e Rasheed (2007Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2007). Understanding the causes and effects of top management fraud. Organizational Dynamics, 36(2), 122-139.) |
26 |
PRED_MUL_CA |
Percentual do número de diretores do gênero feminino sobre o número total de membros do conselho de administração. Fonte: IANs e FREs. |
Kelley et al. (1990Kelley, S. W., Ferrell, O. C., & Skinner, S. J. (1990). Ethical behavior among marketing researchers : an assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.), Reynolds (2006Reynolds, S. J. (2006). A neurocognitive model of the ethical decision-making process: implications for study and practice. The Journal of Applied Psychology, 91(4), 737-748. ), Steffensmeier et al. (2013Steffensmeier, D. J., Schwartz, J., & Roche, M. (2013). Gender and twenty-first-century corporate crime: female involvement and the gender gap in E-era corporate frauds. American Sociological Review, 78(3), 448-476. ), Zhara et al. (2007) |
27 |
PRED_MUL_C_DIR |
Percentual do número de diretores do gênero feminino sobre o número total de membros da diretoria executiva. Fonte: IANs e FREs. |
Kelley et al. (1990Kelley, S. W., Ferrell, O. C., & Skinner, S. J. (1990). Ethical behavior among marketing researchers : an assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.), Reynolds (2006Reynolds, S. J. (2006). A neurocognitive model of the ethical decision-making process: implications for study and practice. The Journal of Applied Psychology, 91(4), 737-748. ), Steffensmeier et al. (2013Steffensmeier, D. J., Schwartz, J., & Roche, M. (2013). Gender and twenty-first-century corporate crime: female involvement and the gender gap in E-era corporate frauds. American Sociological Review, 78(3), 448-476. ), Zhara et al. (2007) |
28 |
PUNI |
Dummy para indicar alterações na legislação com a finalidade de aumentar a punição sobre crimes financeiros. Lei n. 12.683 de 2012 (Brasil, 2012). |
Becker (1968Becker, G. S. (1968). Crime and punishment : an economic approach. Journal of Political Economy, 76(2), 169-217.), Block e Lind (1975Block, M. K., & Lind, R. C. (1975). An economic analysis of crimes punishable by imprisonment. The Journal of Legal Studies, 1, 479-492.), Dau-Schmidt (1990Dau-Schmidt, K. G. (1990). An economic analysis of the criminal law as a preference-shaping policy. Duke Law Journal, 39(1), 1-38.), Eide et al. (2006Eide, E., Rubin, P. H., & Sheperd, J. M. (2006). Economics of crime (Vol. 3). Hanover: Now Publishers.), Garoupa (2003Garoupa, N. (2003). Behavioral economic analysis of crime : a critical review. European Journal of Law and Economics, 15(1), 5-15.), Murphy (2012Murphy, P. R. (2012). Attitude, Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242-259. ), Wright Caspi, Moffitt e Paternoster (2004Wright, B. R. E., Caspi, A., Moffitt, T. E., & Paternoster, R. (2004). Does the perceived risk of punishment deter criminally prone individuals? Rational choice, self-control, and crime. Journal of Research in Crime and Delinquency, 41(2), 180-213.) |
Variáveis de controle
|
29 |
TIP_BCO |
Dummy para bancos múltiplos e comerciais. Fonte: dados cadastrais do BC. |
Elaboração própria. |
30 |
CONVERG |
Dummy para o período de convergência às normas internacionais de contabilidade. |
Elaborada a partir da Resolução n. 3.786/2009 (BC, 2009). |
31 |
ESTAT |
Dummy para bancos de controle estatal (governo federal, estadual ou municipal). Fonte: IANs e FREs. |
Elaboração a partir dos estudos de Berger et al. (2005Berger, A. N., Clarke, G. R. G., Cull, R., Klapper, L., & Udell, G. F. (2005). Corporate governance and bank performance: a joint analysis of the static, selection, and dynamic effects of domestic, foreign, and state ownership. Journal of Banking & Finance, 29(8-9), 2179-2221.) e Silva (2004Silva, A. L. C. (2004). Governança corporativa, valor, alavancagem e política de dividendos das empresas brasileiras. Revista de Administração, 39(4), 348-361.). |
32 |
CRISE |
Dummy para indicar o período da crise subprime (julho de 2007 a abril de 2009). |
Maciel, Silveira, Luna e Ballini (2012Maciel, L., Silveira, R. L. F. da, Luna, I., & Ballini, R. (2012). Impacto dos contratos futuros do Ibovespa na volatilidade dos índices de ações no Brasil: uma análise na crise do subprime. Estudos Econômicos, 42(4), 801-825.) |