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1. Understanding the Effect of Culture on E-Book Popularity during COVID-19 Pandemic

Author

Malaquias, Rodrigo Fernandes, Malaquias, Fernanda Francielle de Oliveira, and Albertin, Alberto Luiz

Abstract

Coronavirus Pandemic has changed the way that people live, interact and communicate with others. Some modifications are transitory, while others seem to be permanent. Seeking for social and human development, many individuals find in educational courses a way to get a better quality of life. During the lockdown periods, reducing human contact, information technology plays an important role to enable the access of books by individuals. Cultural factors at a country level also can expand or decrease the interest in information technologies to access electronic books (e-books). Therefore, considering the lockdown limitations during the COVID-19 pandemic, this paper tests the effect of culture on e-book popularity among different countries. First, we observed a significant increase in the popularity of e-books during the lockdown period, which reinforces the potential that information technology has to generate different values for individuals and firms during lockdown restrictions. Large countries, and countries with better levels of information technology tend to search more for e-books during the lockdown. Moreover, masculinity and power distance are two dimensions of culture that seem to be related to the changes in the interest of e-books during pandemics. These results highlight new questions that can be explored in further research.

Published
2021

3. The Use of a Serious Game and Academic Performance of Undergraduate Accounting Students: An Empirical Analysis

Author

Malaquias, Rodrigo Fernandes, Malaquias, Fernanda Francielle de Oliveira, Borges, Dermeval M., and Zambra, Pablo

Abstract

The literature on serious games (SGs) indicates that they are very useful tools to improve the teaching/learning process. In this paper, we analyze some potential benefits of a SG on academic performance of undergraduate accounting students. The database is comprised of scores obtained by students during an undergraduate discipline related with accounting history. The game was presented to the students during the academic semester of the discipline; they also developed an academic activity using the concepts of this game. The main results of the paper indicate that students who used the game and scored the maximum grade in this activity also registered higher indexes of academic performance in such discipline. These results reinforce the benefits of the SG to interact with undergraduate students and teach academic content. [Note: The header of this article shows the incorrect publication date (January 2018) for this issue. The correct date is April 2018.]

Published
2018

6. Do Investment Funds Audited by the Big Four Firms Exhibit Different Performances? Evidence from Brazil.

Author

Malaquias, Rodrigo Fernandes, Borges Junior, Dermeval Martins, and Zambra, Pablo

Subjects
FINANCIAL instruments, SHARPE ratio, ACCOUNTING, STOCK funds, PORTFOLIO management (Investments), AUDITING
Abstract

Investment funds manage a portfolio composed of financial instruments; therefore, their accounting reports should undergo a careful process of preparation and auditing. The main purpose of this study is to analyze the effect of being audited by a Big Four audit company on funds' risk-adjusted performance. The database is composed of equity funds from the Brazilian financial market, with daily returns spanning from January 2005 to March 2023. The funds' performance was measured based on three indicators, including the Sharpe Ratio and Jensen's Alpha. Fama and MacBeth regressions were used to test the hypotheses. The main findings indicate that the benefits of audit quality also include a positive effect on the risk-adjusted performance of investment funds, as the coefficient of the variable "Big Four" was positive and significant based on the proxies for risk-adjusted performance. This study advances this area of research by demonstrating the effects of the type of audit on the risk-adjusted performance indicators of investment funds. [ABSTRACT FROM AUTHOR]

Published
2024
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19. Portfolio Turnover and Flow of Resources in Brazilian Equity Funds.

Author

Malaquias, Rodrigo Fernandes, Sobrinho, Erica Juvercina, and Spolti, Anna Klara Faria Pereira

Subjects
*STOCK funds, *DATABASES, *INSTITUTIONAL investors
Abstract

In this article we analyze the effect of net funding (difference between new investments and redemptions occurring in the period) on the turnover of Brazilian equity fund portfolios. Turnover indicates the level of change in equity allocations in the period and in this study the proxy used was the Churn Rate. The database has 1,461 funds. The main results suggest a positive effect of net funding on turnover in equity portfolios of the sample funds. A moderation relationship could also be observed in the relationship between funding and turnover when considering funds that can invest abroad. Neste artigo, analisa-se o efeito da captação líquida (diferença entre novos investimentos e resgates ocorridos no período) na rotatividade de carteiras de fundos de ações brasileiros. A rotatividade indica o nível de alteração nas alocações de ativos no período, neste estudo a proxy utilizada foi a Churn Rate. O banco de dados conta com 1.461 fundos. Os principais resultados sugerem um efeito positivo da captação líquida na rotatividade em ações das carteiras dos fundos da amostra. Observou-se, ainda, uma relação de moderação na relação entre captação e rotatividade, quando se consideram fundos que podem investir no exterior. [ABSTRACT FROM AUTHOR]

Published
2024
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22. The performance of metal-related funds before and during covid-19: Evidence from Brazil

Author

CNPq, FAPEMIG., Malaquias, Rodrigo Fernandes; Universidade Federal de Uberlândia (Brazil), Zambra, Pablo; University of Seville, CNPq, FAPEMIG., Malaquias, Rodrigo Fernandes; Universidade Federal de Uberlândia (Brazil), and Zambra, Pablo; University of Seville

Abstract

The main purpose of this paper is to analyze the risk-adjusted performance of Brazilian commodity metal-related funds considering the Covid-19 pandemic. The database is comprised of Brazilian investment funds during the period from January, 2005 to June, 2021. Using daily returns, each quarter, we employed the Return Based Style Analysis to identify metal-related funds. The study hypothesis was tested through panel data regressions. On one hand, the main results suggest that, during Covid-19 pandemic, metal-related funds performed better in comparison to the other investment funds. This result was also persistent considering different measures for fund performance. On the other hand, the performance of metal-related funds was equivalent to the performance of the other funds during the Global Financial Crisis. The quantitative analysis also considers the effects of number of confirmed cases for Covid-19 and total vaccination on fund’s daily returns.

Published
2023

23. The Adoption of Solar Photovoltaic Systems in Rural Areas of Brazil

Author

Malaquias, Rodrigo Fernandes, Silva, Altieres Frances, Borges Junior, Dermeval Martins, Barra Neto, André, Albertin, Alberto Luiz, Malaquias, Rodrigo Fernandes, Silva, Altieres Frances, Borges Junior, Dermeval Martins, Barra Neto, André, and Albertin, Alberto Luiz

Abstract

El objetivo de este estudio fue categorizar las percepciones acerca de los beneficios y las barreras de los sistemas solares fotovoltaicos (PV) en áreas rurales. Las respuestas fueron recogidas a través de un cuestionario, respondido por 116 agricultores brasileños. Estos encuestados tienen fincas ubicadas en el estado de Minas Gerais, que es el estado brasileño con la mayor potencia instalada de energía fotovoltaica. Por un lado, los principales resultados indican que pocos agricultores de la muestra ya utilizan energía solar en sus propiedades rurales; los encuestados consideran las cuestiones medioambientales y el ahorro de costes como los principales beneficios relacionados con la energía solar. Por otro lado, la mayoría de los encuestados informaron que tienen la intención de utilizar sistemas fotovoltaicos en el futuro., In this study, we categorize the perceptions regarding the benefits and the barriers of solar photovoltaic (PV) systems in rural areas. We collected the data through a questionnaire, answered by 116 Brazilian farmers. These respondents have farms located in the state of Minas Gerais, which is the Brazilian state with the large installed potency for PV energy. On one hand, the main results indicate that few farmers of the sample already use solar energy at their rural properties; respondents consider environmental issues and cost saving as the main benefits related to solar energy. On the other hand, the majority of the respondents informed that they intend to use PV systems in the future., Neste estudo, categorizaram-se as percepções sobre os benefícios e as barreiras dos sistemas solares fotovoltaicos (PV) em áreas rurais. Os dados foram coletados por meio de um questionário, respondido por 116 agricultores brasileiros. Esses respondentes possuem fazendas localizadas no estado de Minas Gerais, que é o estado brasileiro com maior potência instalada de energia fotovoltaica. Por um lado, os principais resultados indicam que poucos agricultores da amostra já utilizam energia solar em suas propriedades rurais; os entrevistados consideram as questões ambientais e a economia de custos como os principais benefícios relacionados à energia solar. Por outro lado, a maioria dos respondentes informou que pretende utilizar sistemas fotovoltaicos no futuro.

Published
2023

29. IMPACT OF CORRUPTION NEWS ON PORTFOLIO ALLOCATION AND TURNOVER OF BRAZILIAN EQUITY FUNDS

Author

Dias, Vitor Fonseca Machado Beling, Malaquias, Rodrigo Fernandes, FAPEMIG, FAU/UFU, and CNPq.

Subjects
Fundos de Ações, Corrupção, Rotatividade, Composição de Carteiras
Abstract

O objetivo desta pesquisa consistiu em analisar os efeitos da divulgação de notícias relacionadas à corrupção envolvendo empresas abertas na alocação e rotatividade das carteiras dos Fundos de Investimento de Ações (FIAs) do Brasil. O estudo utilizou dados financeiros das empresas de capital aberto e dos FIAs brasileiros, tendo como período de análise de Janeiro/2012 até Dezembro/2019. As hipóteses foram testadas por meio da análise de regressão com dados em painel. Foi identificado que, em média, os FIAs alocam menos recursos em empresas que tiveram divulgação de notícias relacionadas a corrupção. Por outro lado, os resultados mostraram também que FIAs com pelo menos uma empresa em carteira com esse tipo de divulgação não necessariamente mostraram maior turnover médio no seu portfólio. O estudo inova ao abordar a relação entre investidores institucionais e corrupção; na prática, evidencia que esses eventos impactam o comportamento de FIAs, e corrobora a perspectiva "Sand the Wheels", discutida no estudo. The main purpose of this research is to analyze the effects of news related to corruption involving publicly-held companies in the portfolio allocation and turnover of the Stock Investment Funds (FIAs) in Brazil. The study used financial data from publicly traded companies and Brazilian FIAs, with the sample period ranging from January/2012 to December/2019. We tested the hypotheses through regression analysis with panel data. We identified that, on average, FIAs allocate fewer resources to companies with corruption-related news. The results also suggested that FIAs with at least one company in their portfolio with this type of news did not necessarily show a higher average turnover in their portfolio. The study innovates by addressing the relationship between institutional investors and corruption; in practice, it shows that these events impact the behavior of FIAs, and corroborates the "Sand the Wheels" perspective discussed in the study. El objetivo principal de esta investigación es analizar los efectos de las noticias relacionadas con la corrupción que involucran a empresas que cotizan en bolsa en la asignación y la rotación de cartera de los Fondos de Inversión Brasileños. El estudio utilizó datos financieros de empresas que cotizan en bolsa y fondos brasileñas con el período de muestra que va desde enero de 2012 a diciembre de 2019. Las hipótesis se probaron mediante análisis de regresión con datos de panel. Se identificó que, en promedio, los fondos asignan menos recursos a empresas que han tenido noticias relacionadas con la corrupción. Los resultados también sugirieron que los fondos con al menos una empresa en cartera con este tipo de noticias no necesariamente presentaron mayor rotación en su cartera, en promedio. El estudio innova abordando la relación entre inversores institucionales y corrupción; en la práctica, muestra que estos eventos impactan el comportamiento de los fondos y corrobora la perspectiva de "Sand the Wheels", discutida en el estúdio.

Published
2022

31. Investment style, regionality aspects, and performance: an analysis in the context of brazilian real estate investment trusts

Author

Dias, Vitor Fonseca Machado Beling, Malaquias, Rodrigo Fernandes, Dias, Vitor Fonseca Machado Beling, and Malaquias, Rodrigo Fernandes

Abstract

The aim of this study was to analyze the possible effects of the location of the assets of real estate investment trusts (REITs) on their risk-adjusted performance. Financial data on 86 REITs were used, some taken from the Funds Explorer website and the rest taken from the Economatica database. The data covered the four-year period from 2016 to 2019. Panel data regression analysis was employed to test the hypotheses, with the random effects model being adopted after conducting the Hausman, Breusch & Pagan, and Chow tests. The main results suggest that management fee has a positive and statistically significant relationship with the Sharpe ratio relating to the risk premium of the REIT’s portfolio, while the age of the REIT showed a statistically significant and negative relationship with this dependent variable. Other elements, such of performance fees and the number of cities where the REIT has real estate were not statistically significant., El objetivo de este estudio fue analizar los posibles efectos de la ubicación de los activos de los fondos de inversión inmobiliaria (REITs) sobre su desempeño ajustado al riesgo. Se utilizaron datos financieros de 86 REITs, algunos tomados del web site Funds Explorer y el resto de la base de datos de Economática. Los datos cubrieron el período de cuatro años, de 2016 a 2019. Se utilizó el análisis de regresión de datos de panel para probar las hipótesis, y se adoptó el modelo de efectos aleatorios después de realizar las pruebas de Hausman, Breusch & Pagan y Chow. Los principales resultados sugieren que la tarifa de administración tiene una relación positiva y estadísticamente significativa con el índice de Sharpe relativo a la prima de riesgo de la cartera de REIT, mientras que la antigüedad del REIT mostró una relación estadísticamente significativa y negativa con esta variable dependiente. Otros elementos, como las tarifas de desempeño y el número de ciudades donde el REIT tiene bienes raíces, no fueron estadísticamente significativos.

Published
2022

32. The Use of Digital Financial Services and Business Performance Satisfaction in the Context of Female Entrepreneurship

Author

Malaquias, Fernanda Francielle de Oliveira, Malaquias, Rodrigo Fernandes, Malaquias, Fernanda Francielle de Oliveira, and Malaquias, Rodrigo Fernandes

Abstract

The use of electronic resources to conduct payments in increasing. This scenario indicates the relevance of new studies to understand the determinants and the potential effects of Digital Financial Services (DFS) adoption. In this paper, we test the effect of DFS adoption on the satisfaction with business performance, considering a sample comprised of responses from entrepreneurs that are also mothers (mompreneurs). The database includes 177 questionnaires that presented complete responses for the items analyzed in this paper; these questionnaires were collected during the period from April, 2020 to June, 2020 (which involves the COVID-19 related crisis). Using confirmatory factor analysis and structural equation model, the main results suggest that attitude towards Information and Communication Technologies has a positive effect on DFS adoption. Moreover, the use of DFS presented a positive effect on the satisfaction with business performance, which means that the use of technologies to make electronic payments, to manage business bank account, and to provide electronic payment alternative for customers can improve the business performance satisfaction of women entrepreneurs.

Published
2022

40. Investment Style, Regionality Aspects, and Performance: An Analysis in the Context of Brazilian Real Estate Investment Trusts

Author

Rodrigo F. Malaquias would like to thank Fundação de Apoio Universitário / Universidade Federal de Uberlândia (FAU/UFU) for the support to develop this research., Dias, Vitor Fonseca Machado Beling; Universidade Federal de Uberlândia, Malaquias, Rodrigo Fernandes; Universidade Federal de Uberlândia (Brazil), Rodrigo F. Malaquias would like to thank Fundação de Apoio Universitário / Universidade Federal de Uberlândia (FAU/UFU) for the support to develop this research., Dias, Vitor Fonseca Machado Beling; Universidade Federal de Uberlândia, and Malaquias, Rodrigo Fernandes; Universidade Federal de Uberlândia (Brazil)

Abstract

The aim of this study was to analyze the possible effects of the location of the assets of real estate investment trusts (REITs) on their risk-adjusted performance. Financial data on 86 REITs were used, some taken from the Funds Explorer website and the rest taken from the Economatica database. The data covered the four-year period from 2016 to 2019. Panel data regression analysis was employed to test the hypotheses, with the random effects model being adopted after conducting the Hausman, Breusch & Pagan, and Chow tests. The main results suggest that management fee has a positive and statistically significant relationship with the Sharpe ratio relating to the risk premium of the REIT’s portfolio, while the age of the REIT showed a statistically significant and negative relationship with this dependent variable. Other elements, such of performance fees and the number of cities where the REIT has real estate were not statistically significant.

Published
2021

49. Expressões de Incerteza em Pronunciamentos Contábeis: Há Algum Efeito do Tempo nas Diferenças de Percepção?

Author

Malaquias, Rodrigo Fernandes, Machado, Thalyson Renan Bitencourt, and Sá, Fernanda Franco de

Subjects
lcsh:Accounting. Bookkeeping, Financial Instruments, IASB, Expressões de Incerteza, Instrumentos Financeiros, Uncertainty Expressions, lcsh:Business, lcsh:HF5001-6182, lcsh:HF5601-5689
Abstract

This paper examines whether differences in the perception of uncertainty expressions persist over time. The empirical analysis of this question involved two approaches: quantitative (with tests to compare means, medians, regression analysis with ordinary least squares and quantile regression), and qualitative, with interviews. Principal findings are that the differences in the perceptions of participants with respect to uncertainty expressions were not statistically significant, which differs from the findings reported in previous studies. This may be indicative of a tendency toward elimination of potential differences in the interpretation of accounting standards over time., O objetivo geral desta pesquisa foi analisar se as diferenças na percepção sobre as expressões de incerteza podem ser tidas como persistentes ao longo do tempo. A análise envolveu as abordagens quantitativa (com testes de comparação de médias, medianas, análise de regressão por mínimos quadrados ordinários e regressão quantílica) e qualitativa, com entrevistas. Os principais resultados evidenciaram que a percepção dos participantes da pesquisa sobre as expressões de incerteza não apresentou diferenças estatisticamente significativas, o que difere dos estudos anteriores. Este pode ser um indicativo da tendência de eliminação de potenciais divergências na interpretação de normas ao longo do tempo.

Published
2017

50. MAPEAMENTO DA PESQUISA SOBRE DISCLOSURE AMBIENTAL VOLUNTÁRIO NO CENÁRIO BRASILEIRO: UMA REVISÃO DOS ARTIGOS PUBLICADOS EM PERIÓDICOS NACIONAIS NO PERÍODO DE 2004 A 2015

Author

Ramos, Márcio Abadio and Malaquias, Rodrigo Fernandes

Subjects
Disclosure ambiental, Revisão da literatura, Responsabilidade Social Corporativa, Contabilidade, Contabilidade Ambiental, Disclosure
Abstract

O objetivo desse trabalho é apresentar uma revisão da produção científica nacional acerca do disclosure voluntário ambiental. A análise realizada permitiu identificar os principais procedimentos metodológicos, a autoria dos artigos e as Instituições de Ensino Superior que a vinculam, bem como reportar os principais resultados relacionados aos determinantes da evidenciação ambiental no Brasil. A pesquisa foi realizada a partir de uma amostra de 64 artigos acadêmicos coletados de 26 periódicos de Contabilidade ou áreas afins (Administração, Finanças, Economia, Negócios e Gestão Ambiental), publicados em português e disponibilizados pelo Portal de Periódicos CAPES, de 2004 até 2015. No que se refere aos determinantes da evidenciação ambiental no Brasil, os principais resultados indicaram que o tamanho continua sendo a variável explicativa mais significante. Observou-se também que, até 2012, 35 pesquisas foram qualitativas, porém, a partir dessa data, ocorreu uma inversão, houve incremento na abordagem quantitativa ante a qualitativa, somaram-se, então, 29 quantitativos e 15 qualitativos.

Published
2019

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