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You searched for +publisher:"Universidade do Rio Grande do Norte" +contributor:("Melo, Clayton Levy Lima de"). Showing records 1 – 2 of 2 total matches.

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Universidade do Rio Grande do Norte

1. Câmara, Arianne Raquel Axiole de Souza. Determinantes da satisfação e lealdade dos discentes de Programas de Pós-graduação em Ciências Contábeis do Brasil: um estudo a partir da perspectiva do European Customer Satisfaction Index (ECSI) .

Degree: 2018, Universidade do Rio Grande do Norte

This study aims to analyze if the model of satisfaction European Customer Satisfaction Index (ECSI), adapted for the student perspective, represents the determinants of customer satisfaction and loyalty of students of courses of stricto sensu post-graduation in Accounting Sciences in Brazil. Therefore, we carried out a survey research with the students of 29 stricto sensu post-graduation programs in Accounting Sciences in operation, which are evaluated by CAPES. The data collection instrument was a structured questionnaire composed of 44 issues, based on the model ECSI. Were collected 331 responses of 26 programs which, after treatment of the data, resulted in 311 valid data for analysis, reaching approximately 90% of active programs. The data analysis, initially found the statistical assumptions for the application of multivariate analysis, then perform the Exploratory and Confirmatory Factor Analyzes and, subsequently, the structural equation modeling with the application of the softwares IBM SPSS® 21.0 and Amos Graphics® 18.0. The study met the statistical criteria for its validation and with the after some adaptations performed, using the Maximum Likelihood method, the conceptual model of student satisfaction achieved adequate levels of quality adjustment and proved to be stable, adequate in the face of the studied sample, explaining 96.6% of the variation of loyalty and 80.6% of the satisfaction of post-graduates in Accounting Sciences in Brazil. Furthermore, the analysis of the specific objectives concluded, based on the results presented, that the model of satisfaction ECSI presented it is appropriate to analyze the satisfaction and loyalty of graduate students in Brazil, as well as the other dimensions that comprise the model (image, expectation, perceived quality and perceived value), which were maintained as the model originally conceived. Finally, the investigation of specific objectives found that the genus, the modality of the course (master/PHD) and region of origin of the program are attributes that have resulted in divergence in the perception of the factors and structural paths that integrate the model of student satisfaction. Advisors/Committee Members: Melo, Clayton Levy Lima de (advisor), 03177899452 (advisor).

Subjects/Keywords: Satisfação discente; Lealdade discente; Modelo europeu de satisfação

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Câmara, A. R. A. d. S. (2018). Determinantes da satisfação e lealdade dos discentes de Programas de Pós-graduação em Ciências Contábeis do Brasil: um estudo a partir da perspectiva do European Customer Satisfaction Index (ECSI) . (Masters Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/25561

Chicago Manual of Style (16th Edition):

Câmara, Arianne Raquel Axiole de Souza. “Determinantes da satisfação e lealdade dos discentes de Programas de Pós-graduação em Ciências Contábeis do Brasil: um estudo a partir da perspectiva do European Customer Satisfaction Index (ECSI) .” 2018. Masters Thesis, Universidade do Rio Grande do Norte. Accessed September 18, 2019. http://repositorio.ufrn.br/handle/123456789/25561.

MLA Handbook (7th Edition):

Câmara, Arianne Raquel Axiole de Souza. “Determinantes da satisfação e lealdade dos discentes de Programas de Pós-graduação em Ciências Contábeis do Brasil: um estudo a partir da perspectiva do European Customer Satisfaction Index (ECSI) .” 2018. Web. 18 Sep 2019.

Vancouver:

Câmara ARAdS. Determinantes da satisfação e lealdade dos discentes de Programas de Pós-graduação em Ciências Contábeis do Brasil: um estudo a partir da perspectiva do European Customer Satisfaction Index (ECSI) . [Internet] [Masters thesis]. Universidade do Rio Grande do Norte; 2018. [cited 2019 Sep 18]. Available from: http://repositorio.ufrn.br/handle/123456789/25561.

Council of Science Editors:

Câmara ARAdS. Determinantes da satisfação e lealdade dos discentes de Programas de Pós-graduação em Ciências Contábeis do Brasil: um estudo a partir da perspectiva do European Customer Satisfaction Index (ECSI) . [Masters Thesis]. Universidade do Rio Grande do Norte; 2018. Available from: http://repositorio.ufrn.br/handle/123456789/25561


Universidade do Rio Grande do Norte

2. Rodrigues, Rodolfo Maia Rosado Cascudo. Gerenciamento de resultados e nível dos accruals discricionários trimestrais no mercado acionário brasileiro .

Degree: 2017, Universidade do Rio Grande do Norte

This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this, a sample of 112 companies listed on the BM&FBovespa was selected and the quarterly discretionary accruals among 2012 and 2015 were estimated using Paulo model as a proxy for earnings management. These accruals averages were analyzed for all quarters in the period, as well as consolidated for each quarter (1Q, 2Q, 3Q and 4Q). Then, a second regression with the quarterly discretionary accruals and dummy variables representative of each quarter was used. The results indicate that, on average, the magnitude of discretionary accruals are higher in the fourth quarter, followed by the third quarter, first quarter and the second quarter. The regression analysis also showed that discretionary accruals for the fourth and first quarters were statistically significant. These findings suggest that the earnings management level in the fourth quarter is greater than in the other quarters. In addition, the earnings management level in the first quarter is statistically different from the levels of the second and third, possibly caused by the accruals reversal from the previous period in the next period. The study contributes to the literature by demonstrating that earnings management occurs differently throughout the year, as the incentives for earnings management tend to be stronger in the annual financial statements in relation to quarterly statements, deserving attention of investors, analysts, regulators, auditors and other users of accounting information. Advisors/Committee Members: Melo, Clayton Levy Lima de (advisor), 03177899452 (advisor), http://lattes.cnpq.br/3592016274832763 (advisor).

Subjects/Keywords: Accruals discricionários; Gerenciamento de resultados; Demonstrações trimestrais

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Rodrigues, R. M. R. C. (2017). Gerenciamento de resultados e nível dos accruals discricionários trimestrais no mercado acionário brasileiro . (Masters Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/23741

Chicago Manual of Style (16th Edition):

Rodrigues, Rodolfo Maia Rosado Cascudo. “Gerenciamento de resultados e nível dos accruals discricionários trimestrais no mercado acionário brasileiro .” 2017. Masters Thesis, Universidade do Rio Grande do Norte. Accessed September 18, 2019. http://repositorio.ufrn.br/handle/123456789/23741.

MLA Handbook (7th Edition):

Rodrigues, Rodolfo Maia Rosado Cascudo. “Gerenciamento de resultados e nível dos accruals discricionários trimestrais no mercado acionário brasileiro .” 2017. Web. 18 Sep 2019.

Vancouver:

Rodrigues RMRC. Gerenciamento de resultados e nível dos accruals discricionários trimestrais no mercado acionário brasileiro . [Internet] [Masters thesis]. Universidade do Rio Grande do Norte; 2017. [cited 2019 Sep 18]. Available from: http://repositorio.ufrn.br/handle/123456789/23741.

Council of Science Editors:

Rodrigues RMRC. Gerenciamento de resultados e nível dos accruals discricionários trimestrais no mercado acionário brasileiro . [Masters Thesis]. Universidade do Rio Grande do Norte; 2017. Available from: http://repositorio.ufrn.br/handle/123456789/23741

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