IDEAS home Printed from https://ideas.repec.org/a/nax/conyad/v63y2018i3p5-6.html
   My bibliography  Save this article

Payroll exemption impact on the behavior of costs in BM&FBovespa civil construction sector

Author

Listed:
  • Flávia Renata de Souza

    (Universidad Federal de Santa Catarina, Brazil)

  • Altair Borgert

    (Universidad Federal de Santa Catarina, Brazil)

  • Leonardo Flach

    (Universidad Federal de Santa Catarina, Brazil)

Abstract

Among the various initiatives of the Brazilian Federal Government to overcome the economic crisis, what stands out is the incentive to legalize manual labor. Brazil is one of the countries with the highest incidence of payroll tax on workers. Thus, the objective of this research is to analyze the impact of payroll exemption on the behavior of costs of civil construction companies listed in BM&FBovespa. The hypothesis is that the behavior of costs is statistically different in the periods before and after the exemption of payrolls. As methodological procedures, we used linear regression and a t test to check for differences between the averages of the values before and after the exemption. The data analysis panel identified the sticky behavior of costs over time in the industry. The results obtained do not reject null the hypothesis when observing the behavior of costs based on CPV / RLV and CT / RLV data. Therefore, it is not possible to say that there is a significant difference between the periods before and after the payroll exemption and consequent effective cost reduction.

Suggested Citation

  • Flávia Renata de Souza & Altair Borgert & Leonardo Flach, 2018. "Payroll exemption impact on the behavior of costs in BM&FBovespa civil construction sector," Contaduría y Administración, Accounting and Management, vol. 63(3), pages 5-6, Julio-Sep.
    • Handle: RePEc:nax:conyad:v:63:y:2018:i:3:p:5-6
    as

    Download full text from publisher

    File URL: http://www.cya.unam.mx/index.php/cya/article/view/1045/1008
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Daoping (Steven) He & Jenny Teruya & Takashi Shimizu, 2010. "Sticky Selling, General, And Administrative Cost Behavior And Its Changes In Japan," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 4(4), pages 1-10.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Shohei Nagasawa, 2018. "Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 225-273, December.
    2. Josiane Da Conceição Bitela Da Silva & Tany Ingrid Sagredo Marin & Katia Abbas & Luiz Eduardo Gaio & Carlos Alberto Grespan Bonacim & Rafael Confetti Gatsios, 2024. "Asymmetry in Cost Behavior in Brazilian Hospitals," JRFM, MDPI, vol. 17(7), pages 1-15, June.
    3. Vinícius Costa da Silva Zonatto & Cristian Baú Dal Magro & Camila Freitas Sant´Ana & Daniel Fernando Padilha, 2018. "Effects of economic growth in the behavior of sticky costs of companies belonging to BRICS countries," Contaduría y Administración, Accounting and Management, vol. 63(4), pages 33-34, Octubre-D.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nax:conyad:v:63:y:2018:i:3:p:5-6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alberto García-Narvaez (Technical Editor) (email available below). General contact details of provider: https://edirc.repec.org/data/fcunamx.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.