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Abstract(s)
O presente estudo tem como objetivo analisar se as empresas que têm implementado um Sistema de Gestão da Qualidade, certificadas segundo a norma da International Organization for Standardization (ISO) 9001, apresentam também uma boa qualidade da informação financeira. Neste sentido, pretende-se testar a expectável relação positiva entre a certificação de qualidade de uma empresa e a qualidade da sua informação financeira. Para isso, identificaram-se as empresas que possuem certificação do Sistema de Gestão de Qualidade, segundo a norma ISO 9001, enquanto a qualidade da informação financeira foi aferida utilizando como proxy os accruals discricionários estimados através do modelo Jones (1991). Utiliza-se um modelo logit para testar a relação pretendida, tendo como variável dependente a variável binária relativa à certificação de qualidade e como principal variável explicativa a qualidade da informação financeira. Com base nos resultados obtidos foi possível verificar a existência de uma relação positiva e estatisticamente significativa entre certificação de qualidade das empresas e a sua qualidade da informação financeira.
This study explores whether companies that have implemented a Quality Management System and certified according to International Organization for Standardization (ISO) 9001, also have a good quality of financial reporting. In this sense, it is necessary to test the expected positive relationship between the quality certification of a company and the quality of its financial reporting. For this, we have identified the companies that have certification of the Quality Management System according to ISO 9001, while the quality of financial reporting was measured using as proxy discretionary accruals estimated by Jones (1991) model. This study uses a logit model to test the desired relationship, having as the dependent variable the dummy on the quality certification regarding each company and as the main explanatory variable the quality of its financial information. Based on the results it was possible to conclude the existence of a positive and statistically significant relationship between quality certification of companies and the quality of their financial information.
This study explores whether companies that have implemented a Quality Management System and certified according to International Organization for Standardization (ISO) 9001, also have a good quality of financial reporting. In this sense, it is necessary to test the expected positive relationship between the quality certification of a company and the quality of its financial reporting. For this, we have identified the companies that have certification of the Quality Management System according to ISO 9001, while the quality of financial reporting was measured using as proxy discretionary accruals estimated by Jones (1991) model. This study uses a logit model to test the desired relationship, having as the dependent variable the dummy on the quality certification regarding each company and as the main explanatory variable the quality of its financial information. Based on the results it was possible to conclude the existence of a positive and statistically significant relationship between quality certification of companies and the quality of their financial information.
Description
Mestrado APNOR
Keywords
Certificação de qualidade Qualidade da informação financeira Accruals discricionários