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- Title
Composição do Atico de Investimentos em Entidades Fechadas de Previdência Complementar (EFPC): uma análise exploratória focado no tipo de patrocínio.
- Authors
Filho, José Francisco Ribeiro; Libonati, Jeronymo José; de Gusmão Lopes, Jorge Expedito; Santiago, Hugo Leonardo Ferraz
- Abstract
This study aims to analyze the segments of investment assets in the Brazilian Supplementary Private Pension Plan System (EFPC), typifying them based on public patronage and private patronage. It was used the exploratory inductive method, since, starting with the available data in the site www.previdencia.gov.br, a table was built with the indexes of each type of investment assets, as a percentile of the total investments assets, being considered the exercises of 2002, 2003, 2004 and 2005. The data were tabulated for subsequent hypothesis test. The no-parametric test of Kruskall-Wallis (H) was used, which verifies if k independent samples come from populations with same averages. It was concluded that when the patronage of the fund is made by public entities there is a bias to apply in the titles that the federal, state and municipal governments are responsible for. Whereas, when the fund is sponsored by private entities there is a bias for investments in financial institutions. It was also verified that the public entities direct their resources to invest in shares and in investment funds.
- Subjects
BRAZIL; PENSIONS; PENSION trusts; PENSION plan funding; INVESTMENTS; ASSET management; MUNICIPAL government; FINANCIAL institutions; BUSINESS enterprises
- Publication
Revista Brasileira de Gestão de Negócios, 2008, Vol 10, Issue 27, p175
- ISSN
1806-4892
- Publication type
Article