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Reconhecimento dos acréscimos e decréscimos de riqueza no patrimônio das entidades. ; Recognition of the increases and decreases of wealth in the equity of the entities.

Scherer, Luciano Marcio
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 22/10/2002 Português
Relevância na Pesquisa
36.85%
A Contabilidade deve ser capaz de prover seus usuários com informações úteis, a serem utilizadas no processo gerencial de tomada de decisões. Assim, os relatórios contábeis devem estar revestidos de relevância e retratar fielmente a real posição do patrimônio de uma entidade a qualquer momento, em seus aspectos físicos, operacionais, financeiros e econômicos. Entende-se que, para atender a essas finalidades, a Contabilidade deveria reconhecer os acréscimos e decréscimos de riqueza no patrimônio de uma entidade continuamente, quando de fato ocorressem. A forma como essas variações patrimoniais se configuram é através do reconhecimento de receitas e a confrontação com as respectivas despesas. Idealmente, o reconhecimento de receitas deveria ocorrer quando elas fossem de fato obtidas pela entidade. Com base no exposto acima, foi formulado o problema de pesquisa desta dissertação, que é o seguinte: De que forma o reconhecimento dos acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem é tratado pela Contabilidade em seus relatórios? E, com base nesse problema de pesquisa, formularam-se as seguintes hipóteses de pesquisa: a) se os relatórios contábeis forem baseados nos Princípios Fundamentais de Contabilidade...

Criação e distribuição de riqueza pela Zona Franca de Manaus; Creation and distribution of wealth by Manaus Free Trade Zone

Bispo, Jorge de Souza
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 26/10/2009 Português
Relevância na Pesquisa
36.99%
Este trabalho avalia os efeitos dos incentivos fiscais concedidos às indústrias instaladas na Zona Franca de Manaus na criação e distribuição de riqueza. A plataforma teórica tem como pilares as teorias sobre comércio exterior e a dos stakeholders, aliadas aos conceitos relativos às políticas de desenvolvimento econômico, às políticas de desenvolvimento industrial e aos incentivos fiscais. O modelo industrial Zona Franca de Manaus é caracterizado como Zona de Livre Comércio. Discute-se os conceitos, vantagens, desvantagens da Demonstração de Valor Adicionado (DVA) como instrumento contábil para medir a criação e distribuição de riqueza. A amostra deste estudo foi selecionada entre as indústrias instaladas na ZFM que publicam as demonstrações financeiras do banco de dados mantidos pela FIPECAFI, base para a edição Melhores e Maiores, da Revista Exame. Dentre essas empresas foram selecionadas 30 (trinta) para análise quanto à forma de contabilização dos incentivos fiscais, totalizando 150 (cento e cinquenta) demonstrações contábeis no período de 2003 a 2007. Para a análise de criação e distribuição de riqueza foram selecionadas todas as indústrias que elaboram e/ou divulgam a Demonstração de Valor Adicionado (DVA). Foram analisadas ao total 73 Demonstrações de Valor Adicionado para o período de 2003 a 2007 e comparadas a criação e a distribuição de riqueza com outros grupos de indústrias...

O direito penal e a proteção do patrimônio ambiental cultural; Criminal law and the environmental and cultural wealth protection

Souza, Pablo Moitinho de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 28/05/2010 Português
Relevância na Pesquisa
36.95%
O presente estudo sobre o tema O Direito Penal e a Proteção do Patrimônio Ambiental Cultural objetiva promover uma reflexão sobre a importância do Direito Penal para a proteção do patrimônio ambiental cultural, no seio de uma sociedade multicultural. Para tanto, analisa as formas de proteção existentes no ordenamento jurídico, com enfoque na análise da atuação da dogmática jurídico-penal. O patrimônio ambiental cultural é um bem suscetível de tutela penal, pois se concretiza em bens materiais diretamente lesionáveis e perceptíveis pelos sentidos, levando-se em conta a sua preexistência à intervenção sancionatória penal. A proteção do bem jurídico-penal patrimônio cultural materializa-se no objeto cultural, que legitima a sua necessidade de proteção, não pelo patrimônio em si, mas pelo valor cultural ínsito no bem, ou seja, pela função social e cultural que exerce. Na missão de proteger o patrimônio cultural, o Direito Penal necessita de constante amparo do Direito Administrativo, uma vez que não consegue, sozinho, englobar tantas minúcias em seus tipos penais. A acessoriedade entre Direito Penal e Direito Administrativo, longe de deslegitimar o Direito Penal pela subversão ao princípio da legalidade...

Produção, comércio e acumulação de riqueza em um município escravista mineiro: Lavras/MG (1870-1888); Production, trade and accumulation of wealth in a municipality slave: Lavras/MG (1870 - 1888)

Vieira, Eduardo José
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 19/03/2015 Português
Relevância na Pesquisa
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Esta pesquisa busca analisar a população e a riqueza do município de Lavras/MG, nos anos finais do regime escravista brasileiro, observando a estrutura da riqueza acumulada e as principais atividades produtivas da localidade. Tratou-se da riqueza da população total e, em especial, da elite local, sendo considerado como tal os processos que somaram mais de trinta contos de reis ou que possuíam mais de vinte cativos. Foram utilizados como fontes o Recenseamento Geral do Império de 1872 e os inventários post-morten disponíveis para o período. A partir dos dados do censo, buscou-se caracterizar a população lavrense acerca de indicadores como condição social, sexo, idade, condição conjugal e ocupação. De forma complementar, foram utilizados os dados dos inventários para caracterizar a população cativa de acordo com os diferentes tamanhos de escravarias. Os inventários foram utilizados também para identificar a estrutura da riqueza acumulada no município. Considerando os ativos divididos entre bens móveis, animais, escravos, imóveis rurais, imóveis urbanos, culturas e mantimentos, dívidas ativas, passivas e dinheiro e ações, foi possível identificar as principais opções de investimento da população local...

Riqueza e progresso : uma introdução ao estudo dos limites da sociedade capitalista; Wealth and progress : an introduction to study of the limits of the capitalist society

Henrique Pereira Braga
Fonte: Biblioteca Digital da Unicamp Publicador: Biblioteca Digital da Unicamp
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 06/12/2011 Português
Relevância na Pesquisa
36.96%
A fim de lançar bases para a compreensão da riqueza na sociedade capitalista, em especial os limites ao gênero humano que emergem dela, a dissertação apresentada retoma os escritos de Adam Smith sobre riqueza. Em particular, o trabalho está limitado ao exame da Riqueza das Nações, obra na qual o autor dedica-se à defesa do que é riqueza na sociedade de seu tempo, esmiuçando o princípio geral que define esta riqueza e as causas fundamentais para a expansão dela. Através da recuperação deste princípio geral e das causas fundamentais para a geração e a expansão da riqueza, mostrou-se a maneira pela qual o autor apreendeu e conceituou a riqueza em sua época. Efetuada essa demonstração, o trabalho expôs a concepção de progresso, expressa na defesa de determinado comportamento humano, que emerge do modo como o autor apreendeu e conceituou a riqueza. Da demonstração da relação entre riqueza e progresso, o presente trabalho procurou problematizar o fundamento desta relação para Smith, a fim de pensar, a partir deste autor, tanto a maneira de apreender e conceituar a riqueza na sociedade capitalista quanto os limites ao progresso que podem emergir do modo como se compreende esta riqueza; In order to lay foundations for the understanding of wealth in capitalist society...

Consumption, (Dis) aggregate wealth and asset returns

Sousa, Ricardo M.
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Trabalho em Andamento
Publicado em //2005 Português
Relevância na Pesquisa
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In this work, we analyze the importance of the disaggregation of wealth into its main components (financial and housing wealth). We show, from the consumer´s intertemporal budget constraint, that the residuals of the trend relationship among consumption, financial wealth, housing wealth and labor income (summarized by the variable cday) should help to predict U.K. quarterly asset returns, and to provide better forecasts than a variable like cay from Lettau and Ludvigson (2001), which considers aggregate wealth instead. Using a sample for the U.K. for the period 1975:Q1 - 2003:Q4, we also find that: (i) financial wealth effects are significantly different from housing wealth effects; (ii) changes in financial wealth are mainly transitory, while changes in housing wealth are better understood as permanent; (iii) the relationship among consumption, (dis)aggregate wealth and labor income was relatively stable over time; (iv) consumption doesn´t react asymmetrically to positive and negative financial (or housing) wealth shocks.; Fundação para a Ciência e a Tecnologia - (FCT)

Consumption and wealth in the US, the UK and the Euro Area : a nonlinear investigation

Jawadi, Fredj; Sousa, Ricardo M.
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Trabalho em Andamento
Publicado em //2012 Português
Relevância na Pesquisa
36.94%
This paper assesses the importance of nonlinearity in estimating the wealth effects on consumption for the US, the UK and the Euro area. We look at the impact of both (i) aggregate wealth and (ii) disaggregate wealth, namely, by comparing financial wealth effects with housing wealth effects. We also assess the magnitude of the response of consumption using both a linear model and two nonlinear approaches (a quantile regression and a smooth transition regression). We find that the elasticity of consumption with respect to aggregate wealth is largest for the UK and housing wealth effects do not seem to be relevant in the Euro area. As for the quantile regression, it shows that the sensitivity of consumption with respect to wealth and income variation is larger when consumption growth is abnormally high, i.e. during periods of economic booms. The smooth transition regression model is able to track reasonably well the consumption patterns during periods of economic downturn, financial instability and housing market corrections. Our approaches uncover a more complex dynamics of the relationship between consumption and wealth than previous results in the literature, whilst being in accordance with the theoretical background underlying the wealth effects on consumption.; Fundação para a Ciência e a Tecnologia (FCT)

The Changing Wealth of Nations : Measuring Sustainable Development in the New Millennium

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
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This book is about development and measuring development progress. While precise definitions may vary, development is, at heart, a process of building wealth, the produced, natural, human, and institutional capital which is the source of income and wellbeing. A key finding is that it is intangible wealth, human and institutional capital, which dominates the wealth of all countries, rising as a share of the total as countries climb the development ladder. The book is divided into two parts. The first part provides the big picture of changes in wealth by income group and geographic region, with a focus on natural capital because it is especially important for low-income developing countries. The second part presents case studies that illustrate particular aspects of wealth accounting, including accounting for climate change, the role of intangible capital in growth and development, measuring human capital, and the use of wealth accounting to improve transparency and governance in resource-rich economies. The final chapter reports on the implementation of wealth accounting by countries. The appendixes provide the full wealth accounts for individual countries and for aggregations by income group and geographic region.

Integrating Housing Wealth into the Social Safety Net : The Elderly in Moscow

Buckley, Robert; Cartwright, Kim; Struyk, Raymond; Szymanoski, Edward
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
36.9%
The elderly in Russia have often been among those least able to cope with all the changes that have taken place during the transition. Unlike the situation prior to reform-when pensions were stable-they now face considerable uncertainty. If they have not been in poverty, many have been close to it. While the elderly have experienced difficulties, they have also been the beneficiaries of a very large transfer of wealth. In Russia, as in most transition economies, housing was privatized, under giveaway terms. As a result, although many elderly households have low incomes, based on their wealth, their deprivation would appear to be less serious. Unfortunately, in the absence of a developed financial system, it is difficult to use this wealth without selling it. In Russia, all households, not just the elderly, have not been able to borrow. The existence of such large unencumbered wealth holdings by lower income elderly households creates an opportunity to provide what might be termed "housing safety net insurance" at low public cost. More than reducing the incidence of poverty...

Cross-national insights into the relationship between wealth and wellbeing: a comparison between Australia, the United States of America and South Korea

Kim, Sarang; Sargent-Cox, Kerry A.; French, Davina J.; Kendig, Hal; Anstey, Kaarin J.
Fonte: Cambridge University Press; British Society of Gerontology; Journal of The Centre for Policy on Ageing; http://www.cambridge.org/home/home/item5655304/?site_locale=en_AU Publicador: Cambridge University Press; British Society of Gerontology; Journal of The Centre for Policy on Ageing; http://www.cambridge.org/home/home/item5655304/?site_locale=en_AU
Tipo: Journal article; Accepted Version Formato: 28 pages
Português
Relevância na Pesquisa
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The positive relationship between wealth and wellbeing has received considerable attention over the last three decades. However, little is known about how the significance of wealth for the health and wellbeing of older adults may vary across societies. Furthermore, researchers tend to focus mainly on income rather than other aspects of financial resources even though older adults often rely on fixed income, particularly after retirement. Using data from the Household, Income and Labour Dynamics in Australia (HILDA) survey (N=1,431), the Health and Retirement Study (HRS, N=4,687), and the Korean Longitudinal Study of Ageing (KLoSA, N=5,447), this exploratory cross-national study examined the relationship between wealth satisfaction and objective wealth and wellbeing (measured as self-rated health and life satisfaction) among older Australians, Americans and Koreans (50+ years). Regression analyses showed that wealth satisfaction was associated with wellbeing over and above monetary wealth in all three countries. The relationship between monetary wealth and self-rated health was larger for the United States of America (USA) than Australian and Korean samples, while the additional contribution of wealth satisfaction to life satisfaction was larger for the Korean than the Australian and USA samples. These findings are discussed in terms of the cultural and economic differences between these countries...

Interaction between education and household wealth on the risk of obesity in women in Egypt

Aitsi-Selmi, Amina; Chandola, Tarani; Friel, Sharon; Nouraei, Reza; Shipley, Martin J; Marmot, Michael G
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica Formato: 8 pages
Português
Relevância na Pesquisa
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BACKGROUND: Obesity is a growing problem in lower income countries particularly among women. There are few studies exploring individual socioeconomic status indicators in depth. This study examines the interaction of education and wealth in relation to obesity, hypothesising that education protects against the obesogenic effect of wealth. METHODS: Four datasets of women of reproductive age from the Egyptian Demographic and Health Surveys spanning the period 1992–2008 are used to examine two distinct time periods: 1992/95 (N = 11097) and 2005/08 (N = 23178). The association in the two time periods between education level and household wealth in relation to the odds of being obese is examined, and the interaction between the two socioeconomic indicators investigated. Estimates are adjusted for age group and area of residence. RESULTS: An interaction was found between the association of education and wealth with obesity in both time periods (P-value for interaction, <0.001). For women with the lowest education level, moving up one wealth quintile was associated with a 78% increase in the odds of obesity in 1992/95 (OR; 95% CI: 1.78; 1.65,1.91) and a 33% increase in 2005/08 (OR; 95%CI: 1.33; 1.26,1.39). For women with the highest level of education...

The impact of inheritance on the distribution of wealth

KOHLI, Martin; KÜNEMUND, Harald; SCHÄFER, Andrea; SCHUPP, Jurgen; VOGEL, Claudia
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
36.88%
Der Beitrag stellt ausgewählte aktuelle Befunde zum Erbschafts- und Schenkungsgeschehen dar und analysiert den Einfluss von Erbschaften auf das Vermögen. Aus der Längschnittperspektive auf Basis des Sozio-oekonomischen Panels (SOEP) wird geklärt, wie weit die Vermögensübertragungen durch Erbschaften in Haushalten anfallen, die schon vorher ein beträchtliches Vermögen aufgebaut haben, und wie weit diese Erbschaften den Ausgangspunkt für die Vermögensbildung darstellen. Der Beitrag zeigt, dass eine Zunahme der Ungleichheit der Vermögensverteilung aufgrund des Erbschaftsgeschehens mit der in der Armuts- und Reichtumsforschung üblichen Methode relativer Ungleichheitsmaße nicht nachgewiesen werden kann. Die Ergebnisse weisen stattdessen darauf hin, dass Erbschaften auf die bestehende Vermögensverteilung tendenziell nivellierend wirken, weil Haushalte, die ohne Erbschaften über keinerlie Vermögen verfügen würden, erst dadurch überhaupt in die Lage versetzt werden, ein (wenn auch vielleicht geringes) Vermögen aufzubauen. Der Vermögenszuwachs durch Erbschaften bei der Gruppe der ohnehin bereits vermögenden Haushalte ist hingegen von relativ geringem Gewicht und führt daher auch nicht zu einer höheren Konzentration des Gesamtvermögens.; In this paper...

Econometric Analysis of the Wealth Gap between East and West Germany

Becker, Gideon
Fonte: Universität Tübingen Publicador: Universität Tübingen
Tipo: Aufsatz; info:eu-repo/semantics/article
Português
Relevância na Pesquisa
36.92%
Nearly 25 years after the German reunification, vastly different living conditions between East and West Germany still remain. This is particularly true for the distribution of net wealth which is of special importance for the well-being of individuals. Wealth provides utility in a number of ways, for instance, by acting as a buffer against negative income shocks. Using the wealth component of the German Socio-Economic Panel (GSOEP), we find that, on average, members of western households exhibit a net worth more than twice as high as their eastern counterparts. This wealth gap remains roughly stable over time and is much more pronounced for upper parts of the distributions. In this paper, we analyze how much of this gap in per capita net wealth at different parts of the distribution can be attributed to observable factors such as permanent income or socio- demographic characteristics. We carry out our decomposition analysis via a reweighting approach. We find that for the lower part of the distribution, most of the gap can be attributed to the wealth determinants, while this share is much lower at the upper part. The most important contributing factors in this regard are the lower levels of income still prevailing in East Germany as well as differentials in labor market outcomes. Moreover...

Mauritania : Counting on Natural Wealth for a Sustainable Future

Mele, Gianluca
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
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A data set of key macro-sustainability indicators, constructed after several fact-finding missions, and World Bank methodologies on estimating wealth accounting are used to study Mauritania's wealth, which is estimated to be between USD50 and USD60 billion. The country's produced wealth represents roughly 12 percent of total wealth, much less than in lower-middle-income countries; by contrast, natural wealth represents approximately 45 percent of the total figure. Renewable resources account for slightly less than two-thirds of natural wealth, with fisheries alone equaling about one-fourth of natural wealth. This is good news for Mauritania, as sound management of these resources may ensure a constant flow of resources in the future and therefore -- with adequate policies -- the achievement of the same or higher levels of welfare for future generations. On the negative side, however, the ratio of net adjusted savings over gross national income is estimated to have been negative since 2006, meaning that the wealth of the country is being depleted. Mauritania has recently joined the ranks of lower-middle-income countries...

Where is the Wealth of Nations? Measuring Capital for the 21st Century; Donde esta la riqueza de las naciones? Medir el capital para el siglo XXI Cua cai cua cac quoc gia o dau? Do luong nguon cua cai the ky XXI

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
36.88%
The book presents estimates of total wealth for nearly 120 countries, using economic theory to decompose the wealth of a nation into its component pieces: produced capital, natural resources and human resources. The wealth estimates aims to provide a unique opportunity to look at economic management from a broader and comprehensive perspective. The book's basic tenet is that economic development can be conceived as a process of portfolio management, so that sustainability becomes an integral part of economic policy making. The rigorous analysis, presented in accessible format, tackles issues such as growth, development and equity. This publication is organized in four sections. The first part introduces the wealth estimates and highlights the main facts on the level and composition of wealth across countries. The second part analyzes changes in wealth and how they matter for economic policy. The third part deals with the level of wealth, its composition and links to growth and inequality. The fourth part reviews existing applications of resource and environmental accounting.

Is Inequality Bad for Business : A Nonlinear Microeconomic Model of Wealth Effects on Self-Employment

Mesnard, Alice; Ravallion, Martin
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
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It is widely assumed that pervasive credit market failures mean that a person's current wealth is critical to whether or not that person can take up opportunities to start a new business. The authors show that inequality in wealth can be either good or bad for the level of entrepreneurship in an economy, depending on how diminishing returns to capital interact with borrowing constraints at the microeconomic level. They use nonparametric regression methods to study wealth effects on business start-ups among migrants returning to their home country, Tunisia. They include controls for heterogeneity, with specification tests for the nonseparable effects with wealth and for selection bias. There is no evidence of increasing returns at low wealth. The aggregate number of business start-ups is an increasing function of aggregate wealth but a decreasing function of wealth inequality. In other words, at any given mean, the higher the initial inequality of wealth, the lower the rate of new business start-ups, through the existence of diminshing returns to capital given liquidity constraints. In this sense...

Sustaining Economic Welfare : Estimating Changes in Per Capita Wealth

Hamilton, Kirk
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
36.9%
The World Bank's "World Development Indicators 1999" highlights for the first time the "genuine" rate of saving for more than 100 countries around the globe. Genuine saving values the total change in economic assets, thereby providing an indicator of whether an economy is on a sustainable path. The Bank's new estimates of genuine saving broaden the usual national accounts definitions of assets to include human capital, minerals, energy, forest resources, and the stock of atmospheric carbon dioxide. Genuine saving measures the change in total assets rather than the change in per capita assets. Genuine saving data may answer the question, "Did total wealth rise or fall over the acoounting period?" But they do not address the question of whether an economy is sustainable with a growing population. Genuine saving could be positive even though per capita wealth is declining. The author explores the issue of measuring changes in per capita wealth--factoring in both growth in total assets (as measured by genuine saving) and population growth--as a more comprehensive indicator of sustainability. First he develops a theoretical approach to estimating total wealth. Then he presents cross-country estimates of changes in per capita wealth. Based on preliminary estimates...

Concentração acionária e risco de expropriação de riqueza dos credores no Brasil: um estudo com as empresas listadas na BOVESPA; Ownership concentration and risk of expropriation of creditors\' wealth: a study with companies listed on the BOVESPA

Martin, Ranieri Avila
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 08/11/2013 Português
Relevância na Pesquisa
36.88%
A pesquisa procurou levantar a relação entre concentração acionária e risco de expropriação de riqueza dos credores no Brasil. O universo amostral compreendeu as empresas de capital aberto listadas na Bovespa no período de 1997 a 2011. Foram traçados dois objetivos na pesquisa: (i) verificar se empresas com a presença de controle acionário definido apresentam maior percepção de risco de expropriação de riqueza dos credores do que aquelas que não apresentam concentração acionária; e (ii) verificar entre as empresas com a presença de controle acionário definido se maior participação no controle gera maior percepção de risco de expropriação de riqueza de terceiros. O suporte teórico do trabalho se deu em estudos sobre estrutura de capital, controle de capital, mercado de crédito e custo de capital de terceiros no Brasil. As variáveis estudadas foram o percentual de ações ON pelos principais acionistas e o custo da dívida medido pelo Ki. Os procedimentos estatísticos se deram pelos testes não paramétricos U de Man-Whitney e Kruskal-Wallis com comparações múltiplas entre grupos. A primeira resposta apresentou indícios, com significância estatística de 5%, que empresas com controle acionário definido tendem a apresentar maior risco de expropriação de riqueza de terceiros do que as demais. Entretanto...

Global trends in relative and absolute wealth concentrations

Goda, Thomas
Fonte: Universidad EAFIT; Escuela de Economía y Finanzas Publicador: Universidad EAFIT; Escuela de Economía y Finanzas
Tipo: workingPaper; Documento de trabajo de investigación; draf
Português
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This paper compares changes in relative and absolute wealth concentrations to establish if both processes have followed similar trajectories. The findings indicate that while the level of relative wealth concentration has increased recently, it is not extraordinarily high in an historical perspective. On the contrary, the level of absolute wealth concentration is most likely higher than that previously occurred because of the increase in the wealth holdings and population size of high net worth individuals. The sustainability of this on-going absolute concentration of wealth is questionable insofar as the resulting pressure of investor demand for safe securities poses a potential threat for financial stability.

The invisible hand: kin network wealth and its impact on wealth transfers

Macfarlane, Colin
Fonte: University of Delaware Publicador: University of Delaware
Tipo: Tese de Doutorado
Português
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Tranby, Eric; This paper investigates the connections between household wealth inequality, intergenerational transfers of wealth, and kin network wealth inequality. It asks how kin network wealth influences the distribution of intergenerational transfers of wealth for blacks, whites, Asians, and Hispanics and how this relates to resources and need. Using 1999-2011 PSID data, these questions are tested using lagged random effects models of wealth transfers for the whole sample and in race specific models. Results show that higher network wealth is associated with greater wealth transfers, but that the effect is positive only for whites and Hispanics. Resources, class need, and health or unemployment need lead to different levels of wealth transfers for each racial group. The influence of network wealth on intergenerational transfers of wealth has implications for understanding the connections between resources and need, studying the racial wealth gap, and improving asset building policy.; University of Delaware, Department of Sociology and Criminal Justice; M.A.