Causas e consequências da operação lava-jato: um estudo econômico e socioambiental da Petrobrás

dc.contributor.advisorPerera, Luiz Carlos Jacob
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/3386375141622007por
dc.contributor.authorShimabuku, Fabiano Augusto Akiyama
dc.creator.Latteshttp://lattes.cnpq.br/6192954590069881por
dc.date.accessioned2018-06-08T20:53:33Z
dc.date.accessioned2020-05-28T18:17:51Z
dc.date.available2020-05-28T18:17:51Z
dc.date.issued2017-08-10
dc.description.abstractThis 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.eng
dc.formatapplication/pdf*
dc.identifier.citationSHIMABUKU, 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.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26372
dc.keywordsoperação lava jatopor
dc.keywordslosspor
dc.keywordscorruptioneng
dc.keywordspetrobraseng
dc.keywordsdepreciationeng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectoperação lava jatopor
dc.subjectcorrupçãopor
dc.subjectpetrobraspor
dc.subjectdesvalorizaçãopor
dc.subjectprejuízopor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/16703/FABIANO%20AUGUSTO%20AKIYAMA%20SHIMABUKU.pdf.jpg*
dc.titleCausas e consequências da operação lava-jato: um estudo econômico e socioambiental da Petrobráspor
dc.typeDissertaçãopor
local.contributor.board1Lima, Ronaldo Gomes Dultra de
local.contributor.board1Latteshttp://lattes.cnpq.br/2612427384247044por
local.contributor.board2Savoia, José Roberto Ferreira
local.contributor.board2Latteshttp://lattes.cnpq.br/7123885218031546por
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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