出版社：University of Brasilia, the Federal University of Paraiba, Federal University of Rio Grande do Norte
摘要：The use of public expenditures for education is essential for the development of the national economy; and the Brazilian law of fiscal responsibility determines that municipalities must apply 25% of their tax collections and transfers to public investment in education. In view of this, our study seeks to identify how efficiently the requirements on public spending for education and the Law of Fiscal Responsibility are being met in Brazilian state capital cities. This research is descriptive in nature, using document analysis procedures and quantitative data to study a sample of 26 Brazilian state capitals. It was found that the smaller capital cities have better Basic Education Development Indicators (BEDI) and are meeting the goal of 25% established by the Law of Fiscal Responsibility for investment in education. However, in the state capitals with higher GDP, this does not occur. Results show that greater investments in education are associated with better BEDI, better GDP performance and more schools. Capital cities identified as efficient in this regard were Curitiba, Manaus, Rio de Janeiro, Salvador, Sao Paulo, Teresina and Vitoria.
关键词：Big Four Complexidade Contabilidade Desempenho Organizacional Desempenho acadêmico Dividend Policy Dividend Relevance Theory Escolhas Contábeis Estratégia Estrutura de Capital Estrutura de capital Fortune 500 Governança Corporativa; Propriedades para Investimento Regulation; Risco Tamanho Tangibilidade Teoria do tradeoff Velocidade de Ajuste Índice T
