Comportamento dos custos e indicadores de endividamento e liquidez em empresas do setor de consumo listadas na BM&amp;FBovespa

Marostica, Josiane; Borgert, Altair; Souza, Flávia Renata de; Petri, Sérgio Murilo

doi:10.18800/contabilidad.201602.001

Cited by 2 publications

(2 citation statements)

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“…Capital structure indicators demonstrate how the company composes its funding sources, that is, what proportion of equity and third-party capital the entity has to support its activities and investments, thus evidencing its indebtedness and its management (MAROSTICA, BORGERT and PETRI, 2016).…”

Section: Traditional Modelmentioning

confidence: 99%

Financial Analysis of a Publicly Capital Company: A Quantitative Case Study Of:magazine Luiza S.A.

Moraes¹,

Gouveia²

2022

JER

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The proposed work is a quantitative case study of the Brazilian company Magazine Luiza S.A, present in the retail sector for several years, and born in the interior of the State of São Paulo, and which is expanding to this day, under the command of a of the heiresses, Luiza Trajano. The study presents the following research problem "Which indicators are most significant in their influence on the Net Income of the company Magazine Luiza S.A.?" and, according to this question, tools were used for the statistical study and organization of data, such as Excel and SPSS, in addition to the proposed theory itself. The work is justified to complement studies on the subject, which are still scarce in academia, in addition to the evaluation of an important Brazilian company listed on the B3. The objective was to identify, among the indicators studied, which are the most relevant for the formation of the company's Net Income. The study concluded that there are two indicators relevant to the formation of Net Income, one from the family of traditional indicators, and the other from the Dynamic model, which indicates the importance of studying the two techniques, which complement each other when analyzing the financial performance of that company.

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Section: Traditional Modelmentioning

confidence: 99%

Financial Analysis of a Publicly Capital Company: A Quantitative Case Study Of:magazine Luiza S.A.

Moraes¹,

Gouveia²

2022

JER

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“…Por outro lado, a mesma abertura comercial pode aumentar a concorrência doméstica, exigindo que as empresas busquem redução de custos, maior modernização para a manutenção da competitividade ( Marostica, Borgert, Souza, & Petri, 2017). Ainda sobre esses riscos adicionais, a atuação em mercado distintos pode incorrer em situações que não permitam que sejam atingidos os melhores níveis de performance operacional ou financeira.…”

Section: Introductionunclassified

Internacionalização impacta os indicadores de curto prazo? um estudo sobre empresas brasileiras

Sá¹,

Gomes²,

Moreira³

2018

CYN

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A proposta deste artigo investiga a relação existente entre o grau de internacionalização de empresas brasileiras e os indicadores de performance financeira. Quanto ao método, o estudo utilizou bases quantitativas com hipóteses desenvolvidas, testadas e analisadas em dois modelos de regressão. A amostra final resulta em dados de 72 empresas brasileiras abertas. A origem é de duas fontes secundárias distintas. O indicador de internacionalização, a partir do Ranking das multinacionais brasileiras divulgados anualmente pela Fundação Dom Cabral (Brasil). As informações financeiras têm origem na base de dados Econo-matica©. O período de análise compreende o intervalo de 2011 a 2015. O primeiro modelo de regressão subsidia as análises a partir das variações dos indicadores entre dois exercícios sociais. O segundo modelo relaciona os indicadores dentro do mesmo exercício social. Os resultados indicaram a não associação entre grau de internacionalização e os indicadores de performance financeira de curto prazo em empresas brasileiras que têm seu nível de internacionalização divulgado anualmente por metodologia específica da Fundação Dom Cabral, provendo contribuições para a sociedade que necessita de informações desta qualidade. A principal restrição do trabalho foi o número de empresas da amostra. Palavras-chave: performance financeira, internacionalização, contabilidade gerencial. Internationalization Impact the Short-Term Indicators? A Study on Brazilian Companies The proposal of this article investigates the relationship between the degree of internationalization of Brazilian companies and the financial performance indicators. Regarding the method, the study used quantitative bases with hypotheses developed, tested and analyzed in two regression models. The final sample results in data from 72 Brazilian companies. The source is from two separate secondary sources. The index of internationalization, based on the Ranking of Brazilian multinationals published annually by Fundação Dom Cabral (Brazil). The financial information comes from the Economatica © database. The period of analysis comprises the interval from 2011 to 2015. The first regression model subsidizes the analyzes from the variations of the indicators between two fiscal years. The second model relates the indicators within the same fiscal year. The results indicated the lack of association between the degree of internationalization and the indicators of short-term financial performance in Brazilian companies that have their level of internationalization published annually by specific methodology of the Dom Cabral Foundation, providing contributions to the society that needs this information roll. The main restriction of the work was the number of companies in the sample.

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Comportamento dos custos e indicadores de endividamento e liquidez em empresas do setor de consumo listadas na BM&FBovespa

Cited by 2 publications

References 10 publications

Financial Analysis of a Publicly Capital Company: A Quantitative Case Study Of:magazine Luiza S.A.

Financial Analysis of a Publicly Capital Company: A Quantitative Case Study Of:magazine Luiza S.A.

Internacionalização impacta os indicadores de curto prazo? um estudo sobre empresas brasileiras

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