MOACIR RODRIGUES JR

@ccn.ufsc.br

Professor at Department of Accounting
Federal University of Santa Catarina

MOACIR RODRIGUES JR


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https://researchid.co/moacir.rodrigues

RESEARCH, TEACHING, or OTHER INTERESTS

Accounting, Finance, Economics and Econometrics
9

Scopus Publications

477

Scholar Citations

13

Scholar h-index

15

Scholar i10-index

Scopus Publications

  • Corporate Social Responsibility and Earnings Management: A national culture perspective
    Caroline Keidann Soschinski, Roberto Carlos Klann, Moacir Manoel Rodrigues Jr.
    Brazilian Business Review, 2024
    This paper investigates the influence of national culture on the relationship between corporate social responsibility (CSR) and earnings management (EM) to better understand whether culture influences the informational behavior of companies engaged in CSR. We provided evidence that national culture plays a role in the relationship between CSR and EM in 19,635 companies in 24 countries. Specifically, we find that individualism, masculinity, and indulgence cause a positive relationship between CSR and EM, revealing the opportunistic behavior of firms. In contrast, the power distance dimension negatively influences the relation, which means an informational firm behavior in this cultural context. Robustness tests confirmed these results. Our findings contribute to the literature by explaining the divergent results for CSR and EM, generating evidence that the national culture may help to explain why—in specific scenarios—CSR is used to mask EM and as a measurement for transparent information in others. Moreover, organizations can focus on control mechanisms to mitigate managers’ opportunistic behavior triggered by the influence of individualism, masculinity, and indulgence.
  • Effects of Diversification on Profitability and Operating Risk for Brazilian Publicly Traded Companies
    Camila Adam, Tatiane Meurer, Moacir Junior
    Brazilian Business Review, 2022
    This study analyzed the effect of industrial and international diversification on the profitability and operational risk of Brazilian companies. The sample comprised 210 publicly traded Brazilian companies, who trade shares on the B3 stock exchange. The results of the study showed that industrially diversified companies both reduce operational risk and increase profitability in terms of return on assets, while companies that are internationally diversified reduce their profitability. As well, the companies that diversify both industrially and internationally, see increasedoperational risk. This study is relevant to the investigation of the relationship of industrial and international diversification in companies’ operating results, as it indicates that, in the context of Brazil, industrial diversification tends to improve operating results, with an increase in profitability and a reduction in operating risk. DIVIND23: Industrial diversification with 2 or 3 segments; DIVIND45: Industrial diversification with 4 or 5 segments; DIVIND5: Industrial diversification with more than 5 segments; DIVINT1130: International diversification with 11 to 30% of sales to the foreign market; DIVINT3150: International diversification with 31 to 50% of sales to the foreign market; DIVINT50: International diversification with more than 50% of sales to the foreign market; DIVINDQTY: number of segments that the company operates; DIVINTSA: percentage of sales with the foreign market; DIVINDQTY X DIVINTSA: moderating variable between DIVINDQTY and DIVINTSA; LEV: leverage; SIZE: Natural logarithm of sales revenue; FA: fixed assets. The assumption of normality of the residues was carried out using the Shapiro Francia test. According to the number of observations and considering the Central Limit Theorem, the assumption of normality is relaxed. As for the homoscedasticity assumption, the White test was used. Source:
  • RETURN ON SHARE AND THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY
    Caroline Keidann Soschinski, Moacir Manoel Rodrigues Junior
    Revista De Gestao Social E Ambiental, 2022
    Purpose: This research aimed to analyze the influence of Corporate Social Responsibility (CSR) practices on the return on shares of Brazilian companies. Theoretical framework: Stock market investors analyze the behavior of companies when making decisions (Ball & Brown, 1968). Method/design/approach: It was used the Propensity Score Matching methodology to match companies engaged and not engaged in CSR, by criteria of similarity. Results and conclusion: The findings showed a positive relationship between CSR and the return on share, which demonstrates that the fact that companies engage in CSR, specifically in environmental-related actions, influences the higher market performance in terms of returns of shares. Research implications: It contributes in social terms, by motivating companies to engage in CSR, and in economic terms, by demonstrating that CSR has a positive impact on company value. Originality/value: This result contributes by showing that the environmental pillar of CSR positively impacts the capital market, which can be useful for companies when deciding on their investments in CSR and for shareholders because they understand that CSR creates value even in an emerging scenario like Brazil.
  • Corporate governance and capital asset pricing models
    ALYNE C. S. GANZ, JOSIANE O. SCHLOTEFELDT, MOACIR M. RODRIGUES JUNIOR
    Revista De Administracao Mackenzie, 2020
    Purpose: This study aimed to analyze the inclusion of corporate governance in the explanation of Fama and French’s (1993, 2015) three and five-factor asset pricing models. Originality/value: This research differs from other works by inserting corporate governance as an explanatory factor in the pricing model of financial assets. Thus, it is intended to contribute to the research area by trying to identify previously unexplored characteristics, as the proposed method, that helps and adds explanation to the pricing models of financial assets, thus helping investors and professionals in the financial area. Design/methodology/approach: The research sample consists of 387 companies listed in B3, in the period between 2012 and 2016. For data analysis, panel data regressions were used according to the methodology of Fama and French studies (1993, 2015) through the Stata software. Findings: The results indicate that corporate governance has a negative impact on the return of the actions of small companies with lower levels of corporate governance and that the reverse is true for large companies with high levels of governance. Other variables were also found to be impacting on stock returns, such as market value, book-to-market, profitability, and investments.
  • Measurement of Power Indexes in Weighted Voting Games by Monte-Carlo Simulation
    M.M. Rodrigues, V.E. Wilhelm
    IEEE Latin America Transactions, 2016
    This paper aims to present a simulation model, through the Monte Carlo method that measures the Power Index of the Banzhaf and Shapley-Shubik. The problematic has been prepared taking into consideration the complexity involved in the calculation these indices for large voting commissions. The study involved one simulation model for each power index, and made two simulations, the first with 10 thousand coalition and other with 100 thousand coalition successively repeated for 200 times. The results pointed to confirm the potential of the established simulation. The results presented absolute errors mean less than 10-3 for model with 10 thousand simulations and less than 10-4 for model with 100 thousand simulations. Likewise, analyzing linear correlation between the standard deviation of the estimates and the absolute error, it was confirmed that the standard deviation could be understood as a factor of control of the estimated error. It was concluded by satisfaction of aim of the research and verification of the Monte Carlo simulation as a potentially applicable to estimated Power Indexes Banzhaf and Shapley-Shubik.
  • Relation of management accounting attributes and the organizational life cycle stages
    Ilse Maria Beuren, Silene Rengel, Moacir Manoel Rodrigues Junior
    Innovar, 2015
    o estudo objetiva verificar se há relação entre o uso dos atributos da contabilidade gerencial e os estágios do ciclo de vida organizacional. Os atributos da contabilidade gerencial foram baseados no estudo de Moores e Yuen (2001) e os estágios do ciclo de vida organizacional na proposição de lester, Parnell e Carraher (2003). a população da pesquisa compreendeu as 264 empresas do segmento industrial de máquinas, aparelhos e materiais elétricos listadas na secretaria da Fazenda do estado de santa Catarina, Brasil, e a amostra constituiu-se dos 40 gestores que responderam o questionário. O uso dos atributos da contabilidade gerencial nos respectivos estágios do ciclo de vida organizacional foi evidenciado pela análise descritiva das respostas e o agrupamento das variáveis por meio das respectivas correlações pela aplicação da Análise das Componentes Principais. Os resultados mostram que os atributos da contabilidade gerencial, nos aspectos de seleção e de apresentação das informações, são mais utilizados nas empresas que se encontram nos estágios de crescimento e rejuvenescimento do que nas classificadas nos estágios de nascimento e declínio. Conclui-se que há relação entre o uso dos atributos da contabilidade gerencial e a evolução nos estágios do ciclo de vida das empresas pesquisadas, o que coaduna com os resultados de pesquisas que também adotaram as proposições dos autores que consubstanciaram este estudo.
  • Professor assessment using multi-criteria decision analysis
    Nelson Hein, Adriana Kroenke, Moacir Manoel Rodrigues Júnior
    Procedia Computer Science, 2015
    This paper presents results from the pilot project on teacher assessment of the Regional University of Blumenau. It contains discussions about the project was elaborated by the team of internal assessments of the university, discussing the dimensions, issues and quantitative analysis techniques and the construction of the FURB Professoŕs Quality Index (IFQD). The multi-criteria tools used were the consensus theory, information entropy and the TOPSIS multi-criteria decision analysis method. Two undergraduate courses were assessed totaling 56 professors were evaluated by a group of 1979 students.
  • Impact of convergence to IFRS on the economic and financial performance of construction and transportation enterprises: A study conducted through data envelopment analysis
    Moacir Manoel Rodrigues Junior, Nelson Hein, Volmir Eugenio Wilhelm, Adriana Kroenke
    Applied Mathematical Sciences, 2015
    The objective of this study was to verify the impact of convergence Brazilian accounting standards international accounting systems performance assessment of the economic and financial sector companies listed on the construction and transportation BM&FBovespa. Was used the model of data envelopment analysis (DEA) to evaluate financial performance. The data refer to the re-release of 55 companies in the construction and transportation in 2009, using a set of 23 indicators. The DEA model used in the evaluation of the economic and financial performance was satisfactory and earned important results for the comparison between before and after IFRS. The results were significant in the comparison between the results in IFRS and BR GAAP, which indicates and effectives the relationship between the two performances of companies. Thus we conclude that the performance was not affected with the change of accounting standards in Brazil.
  • Understandability of information systems books: A study with the application of the cloze technique on master and doctorate students of accounting science
    Espacios, 2012

RECENT SCHOLAR PUBLICATIONS

  • Financiamento da atenção primária à saúde no brasil: uma análise comparativa do previne brasil com sistemas internacionais à luz da teoria da dependência de recursos
    MF Prieto, MMR Junior
    2025
  • EFEITO DA EDUCAÇÃO FINANCEIRA E ATITUDES FRENTE AO DINHEIRO NA PROPENSÃO AO ENDIVIDAMENTO
    J Merco, SK Bubeck, MMR Junior
    Revista Mineira de Contabilidade 26 (2), 10-23 , 2025
    2025
  • Influence of Situational Factors on the Financial and Actuarial Situations of Brazilian Municipal RPPS.
    E Cristina Medeiros, MM Rodrigues Junior, C de Oliveira Ritta
    Journal Public Administration & Social Management/Administração Pública e … , 2025
    2025
  • Maximizing Financial Performance Through ESG Excellence and Sustainable Practices
    M Guterres, DDM Ferreira, MMR Junior
    Business Strategy & Development 8 (3), e70218 , 2025
    2025
    Citations: 1
  • Influência Do Gênero Do Prefeito Nas Irregularidades Da Gestão Municipal
    LG Gonçalves, MMR Júnior
    Contabilidade Gestão e Governança 28 (esp), 376-404 , 2025
    2025
  • Sustainable businesses in Brazil: the role of merger and acquisition operations and the financial performance in the technology sector under the environmental, social and …
    VM dos Santos Gomes, RG de Oliveira, S Rover, MMR Júnior
    Contabilidad y Negocios 20 (39) , 2025
    2025
  • Corporate Social Responsibility and Earnings Management: A national culture perspective
    CK Soschinski, RC Klann, MM Rodrigues Jr
    BBR. Brazilian Business Review 22, e20231520 , 2025
    2025
    Citations: 4
  • Influência de Fatores Conjunturais nas Situações Financeira e Atuarial dos RPPS Municipais Brasileiros
    EC Medeiros, MMR Junior, C de Oliveira Ritta
    Administração Pública e Gestão Social 17 (4) , 2025
    2025
  • Contabilidade e Finanças na Era da IA: O Salto da Inferência Estatística para a Solução Objetiva
    MMR Junior, MB da Costa Moraes
    Advances in Scientific and Applied Accounting, 001-005/006-010 , 2025
    2025
  • Influence of short-term funding methods in the systematic risk of Latin American companies
    PA da Silva Pires, MMR Junior, AM Ribeiro
    Contabilidad y Negocios 19 (38), 98-118 , 2024
    2024
  • Earnings management under corporate and regulatory standards in Brazilian electric power distributors
    PVS de Souza, MMR Junior
    Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ 29 (3), 55-68 , 2024
    2024
    Citations: 1
  • Influência Familiar no Retorno, Valor e Risco das Empresas Brasileiras
    C Adam, JK Tene, MMR Junior
    Revista Evidenciação Contábil & Finanças 12 (1), 73-89 , 2024
    2024
  • Estrutura de Governança Corporativa e Avaliação Desempenho em Instituições Bancárias: Uma Revisão Sistemática da Literatura
    M Guterres, SR Ensslin, MMR Junior
    Contabilidade Gestão e Governança 27 (3), 445-476 , 2024
    2024
    Citations: 4
  • A Assimetria de Custos sob a Ótica Cultural: Análise do Cost Stickiness com Base no Modelo de Hofstede
    V Carniel, LS Reis, MM Rodrigues Junior
    Anais do Congresso Brasileiro de Custos-ABC , 2024
    2024
  • INTERNATIONALIZATION OF COMPANIES AND CAPITAL STRUCTURE: EVIDENCE IN THE BRAZILIAN MARKET
    O PANOSSO, MMR JUNIOR
    ConTexto 23 (56), 110-123 , 2023
    2023
  • INTERNACIONALIZAÇÃO DAS EMPRESAS E A ESTRUTURA DE CAPITAL: EVIDÊNCIAS NO MERCADO BRASILEIRO.
    O PANOSSO, M RODRIGUES JUNIOR
    ConTexto 23 (56) , 2023
    2023
  • Effects of Diversification on Profitability and Operating Risk for Brazilian Publicly Traded Companies
    C Adam, T Meurer, MM Rodrigues
    BBR. Brazilian Business Review 19 (4), 351-371 , 2022
    2022
  • Return on share and the influence of corporate social Responsibility
    CK Soschinski, MM Rodrigues
    Revista de Gestão Social e Ambiental 16 (1), 1-18 , 2022
    2022
    Citations: 8
  • Influência dos Covenants no Gerenciamento de Resultados por Atividades Operacionais
    JP Jost, MMR Junior, F KREUZBERG, EFR VICENTE
    Desenvolvimento em Questão 20 (58), e12194-e12194 , 2022
    2022
    Citations: 1
  • The volatility of cash flow and cash availability in the capital structure of Brazilian industrial companies.
    E Pamplona, T Pedro da Silva, C Canton, M Manoel Rodrigues Junior
    Revista Contemporânea de Contabilidade 18 (49) , 2021
    2021
    Citations: 5

MOST CITED SCHOLAR PUBLICATIONS

  • Relação dos atributos da contabilidade gerencial com os estágios do ciclo de vida organizacional
    IM Beuren, S Rengel, MM Rodrigues Junior
    Innovar 25 (57), 63-78 , 2015
    2015
    Citations: 29
  • Fatores determinantes para a adoção de padrões internacionais de contabilidade no Brasil: uma investigação em empresas públicas e privadas do setor de energia elétrica
    VC da Silva Zonatto, AC dos Santos, MMR Junior, FA Bezerra
    Revista de Contabilidade e Organizações 5 (12), 26-47 , 2011
    2011
    Citations: 29
  • Características do comitê de auditoria e o gerenciamento de resultados: um estudo nas empresas listadas na BM&FBOVESPA
    PR da Cunha, T Hillesheim, DB de Faveri, MMR Junior
    Revista de Contabilidade e Organizações 8 (22), 15-25 , 2014
    2014
    Citations: 27
  • Relação entre intangibilidade, desempenho econômico e social das empresas listadas na BM&Fbovespa
    M Vogt, F Kreuzberg, L Degenhart, MMR Junior, VT Biavatti
    Gestão & Regionalidade 32 (95) , 2016
    2016
    Citations: 25
  • Criação de valor no desempenho econômico de empresas familiares e não familiares brasileiras
    MA Lunardi, ET Barbosa, MMR Junior, TP da Silva, WT Nakamura
    Revista Evidenciação Contábil & Finanças 5 (1), 94-112 , 2017
    2017
    Citations: 23
  • Professor assessment using multi-criteria decision analysis
    N Hein, A Kroenke, MMR Júnior
    Procedia Computer Science 55, 539-548 , 2015
    2015
    Citations: 23
  • Análise da eficiência dos recursos públicos direcionados à educação: estudo nos municípios do estado de Santa Catarina
    JE SCARPIN, F Macedo, L STAROSKY FILHO, MM RODRIGUES JÚNIOR
    Revista Gestão Pública: práticas e desafios 3 (6), 27-48 , 2012
    2012
    Citations: 23
  • Corporate governance and capital asset pricing models
    A GANZ, JO SCHLOTEFELDT, MM RODRIGUES JUNIOR
    RAM. Revista de Administração Mackenzie 21 , 2020
    2020
    Citations: 20
  • Relação entre as Características do Comitê de Auditoria e o Atraso da Emissão do Relatório da Auditoria Independente (Audit Delay)
    PR da Cunha, L de Oliveira Lunelli, V dos Santos, DB de Faveri, ...
    Contabilidade Gestão e Governança 18 (3) , 2015
    2015
    Citations: 18
  • Aplicação do modelo de koyck na previsão de receitas públicas: Uma análise das previsões orçamentárias realizadas pelos 10 maiores municípios em população no estado do rio …
    VC da Silva Zonatto, MMR Junior, JR de Toledo Filho
    Race: revista de administração, contabilidade e economia 13 (1), 249-276 , 2014
    2014
    Citations: 17
  • Impact of convergence to IFRS on the economic and financial performance of construction and transportation enterprises: a study conducted through data envelopment analysis
    MMR Júnior, N Hein, VE Wilhelm, A Kroenke
    Applied Mathematical Sciences 9 (91), 4499-4521 , 2015
    2015
    Citations: 15
  • Análise da eficiência dos recursos públicos direcionados à educação: estudo nos municípios do Estado do Paraná
    FFRR Macêdo, NR Kloeppel, MMR Júnior, JE Scarpin
    2014
    Citations: 14
  • Características políticas e desempenho financeiro público sob a luz da teoria dos ciclos políticos
    C Fiirst, AC dos Santos, MMR Junior, VC da Silva Zonatto
    Contextus–Revista Contemporânea de Economia e Gestão 17 (1), 127-144 , 2019
    2019
    Citations: 13
  • Influência da folga financeira no desempenho econômico de empresas familiares e não familiares brasileiras
    E Pamplona, TP Silva, WT Nakamura, MM Rodrigues Junior
    Contabilidade Vista & Revista 30 (1), 43-67 , 2019
    2019
    Citations: 11
  • Participação dos diferentes departamentos e unidades no sistema orçamentário: um estudo de caso em uma instituição de ensino superior do estado de Santa Catarina
    MMR Junior, VC da Silva Zonatto, CEF Lavarda
    ConTexto-Contabilidade em Texto 12 (22), 27-41 , 2012
    2012
    Citations: 10
  • Performance of Brazilian graduate programs in accounting at the tangent of scientific research
    TP da Silva, F Kreuzberg, MMR Júnior
    REICE-REVISTA IBEROAMERICANA SOBRE CALIDAD EFICACIA Y CAMBIO EN EDUCACION 13 … , 2015
    2015
    Citations: 9
  • Return on share and the influence of corporate social Responsibility
    CK Soschinski, MM Rodrigues
    Revista de Gestão Social e Ambiental 16 (1), 1-18 , 2022
    2022
    Citations: 8
  • Fatores específicos, macroeconômicos e institucionais determinantes da estrutura de capital das empresas da união europeia
    B Cecon, BR Moretti, MMR Junior, A Kroenke
    Contabilometria 4 (2) , 2017
    2017
    Citations: 8
  • Methods TOPSIS and VIKOR at verification of resource advantage theory in brazilian textile companies
    F Kreuzberg, F Rodríguez, M Jeske, MM Rodrigues Junior
    Pontificia Universidad Católica del Perú , 2017
    2017
    Citations: 8
  • Implicações do processo de convergência contábil na análise de desempenho: um estudo por meio da análise envoltória de dados em empresas listadas na BM&FBovespa. 2012. 168 f
    MM RODRIGUES JUNIOR
    Dissertação (Mestrado em Ciências Contábeis)–Programa de Pós-Graduação em … , 2012
    2012
    Citations: 8