COMPOSIÇÃO DO CONSELHO DE ADMINISTRAÇÃO E PAGAMENTO DE DIVIDENDOS

O PAPEL DA DIVERSIDADE DE GÊNERO E DA IDADE DOS MEMBROS DO CONSELHO

Autores

DOI:

https://doi.org/10.51320/rmc.v25i2.1564

Palavras-chave:

Dividendos, Diversidade, Conselho de Administração, Idade

Resumo

O objetivo do presente estudo foi investigar como características do Conselho de administração (CA) das empresas de capital aberto no Brasil - presença de mulheres no CA e idade dos membros do CA – se relacionam com a distribuição de dividendos. Os dados financeiros foram coletados no Banco de Dados Economática e os dados sobre o CA foram coletados no site da Comissão de Valores Mobiliários (CVM). Para o teste das hipóteses, foi utilizada a análise de dados em painel, com dados de 222 empresas no período de 2017 a 2021. Os resultados não indicaram efeito significante em relação à presença de mulheres no CA e distribuição de dividendos. Observou-se também que a idade dos membros do CA apresentou relação significante e positiva em relação aos dividendos, particularmente para membros do CA que possuem idade entre quarenta e cinquenta anos. O presente estudo contribui para a literatura de Governança Corporativa, especificamente no que tange à presença de mulheres no CA, bem como heterogeneidade de idade dos membros do CA, tendo em vista que a maioria dos estudos com essa temática são realizados em países desenvolvidos. Ademais, o trabalho possui a contribuição prática de auxiliar investidores focados em dividendos a tomarem decisões mais assertivas.

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Biografia do Autor

Fonseca Machado Beling Dias, Universidade Federal de Uberlândia

Doutorando em Administração pelo PPGAdm / Universidade Federal de Uberlândia.

Rodrigo Fernandes Malaquias, Universidade Federal de Uberlândia

Possui Graduação em Ciências Contábeis, Especialização em Controladoria e Finanças, Mestrado e Doutorado em Administração de Empresas (Finanças).

É professor da Faculdade de Ciências Contábeis da Universidade Federal de Uberlândia, nos cursos de Graduação e Mestrado em Ciências Contábeis.

José Eduardo Ferreira Lopes, Universidade Federal de Uberlândia

Professor da Faculdade de Gestão e Negócios / Universidade Federal de Uberlânida.

Membro Permanente do PPGAdm e do PPGGO, ambos da Universidade Federal de Uberlândia.

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Publicado

2024-08-30

Como Citar

Dias, V. F. M. B., Malaquias, R. F., & Lopes, J. E. F. (2024). COMPOSIÇÃO DO CONSELHO DE ADMINISTRAÇÃO E PAGAMENTO DE DIVIDENDOS: O PAPEL DA DIVERSIDADE DE GÊNERO E DA IDADE DOS MEMBROS DO CONSELHO. Revista Mineira De Contabilidade, 25(2), 44–55. https://doi.org/10.51320/rmc.v25i2.1564

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