Causas e consequências da operação lava-jato: um estudo econômico e socioambiental da Petrobrás
Tipo
Dissertação
Data de publicação
2017-08-10
Periódico
Citações (Scopus)
Autores
Shimabuku, Fabiano Augusto Akiyama
Orientador
Perera, Luiz Carlos Jacob
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Lima, Ronaldo Gomes Dultra de
Savoia, José Roberto Ferreira
Savoia, José Roberto Ferreira
Programa
Controladoria Empresarial
Resumo
This study had as objective identifying how corruption cases, investigated by Operação Lava Jato, have impacted Petrobras’ sustainability, based on assessment of financial and sustainability reports and based on assessment of its stock prices. The analysis period was 2011 to 2016, according to the available reports (financial statements and sustainability reports (Global Reporting Initiative – GRIE)). The analysis procedures have used qualitative and quantitative methods. The qualitative research has analised deeply performance of the main methods to fight corruption according to the global research made by Association of Certified Fraud Examiners (ACFE): Complaint Channel, Internal Controls, Internal Audit and External Audit. The quantitative research has made an study of event over the change of Petrobras stock prices as from the homologation of Paulo Roberto da Costa awarding delation, former company’s director – operational beginning of Operação Lava Jato. The main results have evidenced that: i) fraud activity last over ten years when Operação Lava Jato began; ii) antifraud procedures, internally and externally, were ineffective; iii) change of Petrobras stocks were impacted by elections running on the same period of Operação Lava Jato; iv) antifraud effective measures only were implemented after Operação Lava Jato; v) Petrobras has reduced its financial position and its investments on social and environmental areas.
Descrição
Palavras-chave
operação lava jato , corrupção , petrobras , desvalorização , prejuízo
Assuntos Scopus
Citação
SHIMABUKU, Fabiano Augusto Akiyama. Causas e consequências da operação lava-jato: um estudo econômico e socioambiental da Petrobrás. 2017. 102 f. Dissertação (Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, São Paulo.