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The main aim of this research is to identify the relation between the level of consistency of public sector accounting information and the fiscal management performance of Rondônia’s municipalities in the period between 2011 and 2015. Referring to the methodology, it was a quantitative research, considering that the object of analysis involves numeric calculations, related to consistency tests of accounting information and the performance of fiscal management, using statistics and having as instrument of data collection the application of ten accounting consistence rules with data extracted directly from the TCE‐RO SIGAP system. The results showed that the level of consistency of accounting information was not statistically significant to explain the performance of fiscal management. However, by adopting a subset of more homogeneous consistency rules, it was very close to a reasonable degree of significance for the alternative hypothesis to be safely confirmed.

NCAF.2021.06.02.pdf

Original Research 

NCAF.2021.06.02.xml

Reflections of the Consistency of the Public Sector's Financial Statements in the Performance of Fiscal Management

The main aim of this research is to identify the relation between the level of consistency of public sector accounting information and the fiscal management performance of Rondônia’s municipalities in the period between 2011 and 2015. Referring to the methodology, it was a quantitative research, considering that the object of analysis involves numeric calculations, related to consistency tests of accounting information and the performance of fiscal management, using statistics and having as instrument of data collection the application of ten accounting consistence rules with data extracted directly from the TCE‐RO SIGAP system. The results showed that the level of consistency of accounting information was not statistically significant to explain the performance of fiscal management. However, by adopting a subset of more homogeneous consistency rules, it was very close to a reasonable degree of significance for the alternative hypothesis to be safely confirmed.

The objective of this study is to evaluate whether managers’ tone of&nbsp;voice of Brazilian companies that publish the results in the presentation phase&nbsp;of the conference call is influenced by the personal characteristics of these&nbsp;agents. A total of 10 Brazilian companies were traded on the New York Stock&nbsp;Exchange (ADR) between 2002 and 2016, which made voluntary disclosure. The&nbsp;sample was limited to the companies with negotiations in North American market,&nbsp;that make the voluntary disclosure of the results by the necessity of the&nbsp;availability of the conference calls in English. To calculate the tone of&nbsp;voice, the dictionary developed by Loughran and McDonald (2011) was used. The&nbsp;tone was calculated based on the conference calls of quarterly disclosure of&nbsp;the results of the companies and related to the characteristics of the managers&nbsp;like gender, position and academic formation. The results verified in the&nbsp;Brazilian companies confirm the same ones found in international surveys, which&nbsp;find evidences that the personal characteristics influence the tone of voice&nbsp;used in the phase of presentation of the conference calls, controlling other&nbsp;factors like the performance of the company.

JBSO.2020.04.01.pdf

JBSO.2020.04.01.xml

Do the Manager's Personal Features Influence the Verbal Tone Used in Conference Calls?