| Campo DC | Valor | Lengua/Idioma |
|---|
| dc.contributor.author | França, José Antônio de | - |
| dc.contributor.author | Lúcio, Magda de Lima | - |
| dc.contributor.author | Nazaré, Sérgio Ricardo Miranda | - |
| dc.contributor.author | Pereira, Clesia Camilo | - |
| dc.contributor.author | Vieira, Eduardo Tadeu | - |
| dc.contributor.author | Mendes, Paulo César de Melo | - |
| dc.date.accessioned | 2025-09-25T15:23:31Z | - |
| dc.date.available | 2025-09-25T15:23:31Z | - |
| dc.date.issued | 2024-12-22 | - |
| dc.identifier.citation | FRANÇA, José Antônio de et al. Fiduciary responsibility of governance: operational and financial management. International Journal of Business and Management, Toronto, v. 20, n. 1, p. 59-71, 2025. DOI: https://doi.org/10.5539/ijbm.v20n1p59. Disponível em: https://ccsenet.org/journal/index.php/ijbm/article/view/0/51121. Acesso em: 10 jul. 2025. | pt_BR |
| dc.identifier.uri | http://repositorio.unb.br/handle/10482/52516 | - |
| dc.language.iso | eng | pt_BR |
| dc.publisher | Canadian Center of Science and Education | pt_BR |
| dc.rights | Acesso Aberto | pt_BR |
| dc.title | Fiduciary responsibility of governance : operational and financial management | pt_BR |
| dc.type | Artigo | pt_BR |
| dc.subject.keyword | Eficiência financeira | pt_BR |
| dc.subject.keyword | Eficiência operacional | pt_BR |
| dc.subject.keyword | Governança | pt_BR |
| dc.subject.keyword | Demonstrações contábeis | pt_BR |
| dc.rights.license | This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/). | pt_BR |
| dc.identifier.doi | https://doi.org/10.5539/ijbm.v20n1p59 | pt_BR |
| dc.description.abstract1 | This article, as part of research in development, aims to propose an analytical, theoretical-positivist model to assess
the fulfillment of the fiduciary responsibility of managers, under operational and financial aspects, based on the
efficiency indicator of the fiduciary responsibility of governance (FRG), supported by a set of equations that
measure the efficiency of operational management, through the Degree of Operational Leverage (DOL), and the
efficiency of financial management using the Financial Efficiency Ratio (FER), the Current Ratio (CR) and the
Liquidity Sustainability Ratio (LSR). The model is empirically tested with laboratory data, retrieved from the
Standardized Financial Statements (SFS), of a sample of firms listed on B3, in the post-COVID-19 period, in the
time horizon 2021 to 2023, in the environment of the research groups “Laboratory of Research and Extension of
the Third Sector - LRETS” and “Sustainability of Financial Liquidity Management - SFLM”, at the University of
Brasília, accredited by CNPq. The results provide robust evidence of the adequate specification of the model, and
the empirical tests using the data from six firms from the laboratory indicate that none of the firms complied, as a
whole, with the requirement of fiduciary responsibility of operational and financial management. Finally, it is
expected that research with a broader scope of firms and business segments, in a broader time horizon, can evaluate,
criticize and test the model to obtain more robust and significant results. | pt_BR |
| dc.identifier.orcid | https://orcid.org/0000-0002-8233-3620 | pt_BR |
| dc.identifier.orcid | https://orcid.org/0000-0003-4205-6398 | pt_BR |
| dc.identifier.orcid | https://orcid.org/0000-0001-6981-9223 | pt_BR |
| dc.identifier.orcid | https://orcid.org/0000-0002-8407-8395 | pt_BR |
| dc.identifier.orcid | https://orcid.org/0000-0002-2763-456X | pt_BR |
| dc.identifier.orcid | https://orcid.org/0000-0002-0142-4679 | pt_BR |
| dc.contributor.affiliation | University of Brasilia, Postgraduate Program in Governance and Innovation in Public Policies | pt_BR |
| dc.contributor.affiliation | University de Brasília, Postgraduate Program in Governance and Innovation in Public Policies | pt_BR |
| dc.contributor.affiliation | University of Brasilia, Postgraduate Program in Governance and Innovation in Public Policies | pt_BR |
| dc.contributor.affiliation | University of Brasilia, Postgraduate Program in Governance and Innovation in Public Policies | pt_BR |
| dc.contributor.affiliation | University of Brasilia, Postgraduate Program in Governance and Innovation in Public Policies | pt_BR |
| dc.contributor.affiliation | University of Brasilia, Postgraduate Program in Governance and Innovation in Public Policies | pt_BR |
| dc.description.unidade | Decanato de Planejamento, Orçamento e Avaliação Institucional (DPO) | pt_BR |
| dc.description.unidade | Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) | pt_BR |
| dc.description.unidade | Departamento de Gestão de Políticas Públicas (FACE GPP) | pt_BR |
| dc.description.ppg | Programa de Pós-Graduação em Governança e Inovação em Políticas Públicas, Mestrado Profissional | pt_BR |
| Aparece en las colecciones: | Artigos publicados em periódicos e afins
|
