Governança corporativa: o conflito de interesses e os negócios intercompany
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Prebianchi, André
Orientador
Bezerra Filho, Manoel Justino
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
As transações com partes relacionadas (TPR) oferecem oportunidades diretas para
gestores, diretores e partes relacionadas extraírem recursos de acionistas
minoritários. Considerando a relevância dessa discussão, esse trabalho teve por
objetivo analisar a governança corporativa e o conflito de interesses em negócios
intercompany, abrangendo tanto a análise de um caso concreto quanto a análise de
boas práticas de governança corporativa. Após extensiva análise bibliográfica e dois
estudos de casos de conflito de interesse em transações entre partes relacionadas,
concluiu-se tais transações podem ser extremamente benéficas para as empresas
envolvidas, desde que reguladas corretamente, incluindo auditorias, listagens de
partes relacionadas e consultorias independentes para supervisionar as transações.
Os riscos envolvidos e as orientações dos reguladores são identificados nos casos
analisados. Ambos são casos de empresas estrangeiras em Bolsas de Valores
asiáticas, mas suas lições podem ser compartilhadas com as empresas brasileiras.
Related party transactions provide direct opportunities for managers, directors and related parties to extract resources from minority shareholders. Considering the relevance of this discussion, this paper aimed to analyze corporate governance and conflict of interests in intercompany business, covering both the analysis of a specific case and the analysis of good corporate governance practices. After extensive bibliographical research and two case studies of conflict of interest in transactions between related parties, it was concluded that such transactions can be extremely beneficial for the companies involved, as long as they are correctly regulated, including audits, listings of related parties and independent consultancies to supervise the transactions. The risks involved and the regulators' guidelines are identified in the cases analyzed. Both are cases of foreign companies on Asian Stock Exchanges, but their lessons can be shared with Brazilian companies.
Related party transactions provide direct opportunities for managers, directors and related parties to extract resources from minority shareholders. Considering the relevance of this discussion, this paper aimed to analyze corporate governance and conflict of interests in intercompany business, covering both the analysis of a specific case and the analysis of good corporate governance practices. After extensive bibliographical research and two case studies of conflict of interest in transactions between related parties, it was concluded that such transactions can be extremely beneficial for the companies involved, as long as they are correctly regulated, including audits, listings of related parties and independent consultancies to supervise the transactions. The risks involved and the regulators' guidelines are identified in the cases analyzed. Both are cases of foreign companies on Asian Stock Exchanges, but their lessons can be shared with Brazilian companies.
Descrição
Palavras-chave
governança corporativa , conflito de interesses , negócios intercompany , corporate governance , conflict of interest , intercompany business