Avaliação de desempenho econômico-financeiro das empresas catarinenses listadas na classificação setorial da BOVESPA no período de 2000-2003

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The objective of this study is to verify the existence of differences statistically relevant in the performance of companies in Santa Catarina, in comparison to the other remaining companies belonging to the same Bovespas sectorial classification, within the period 2000-2003, being these differences calculated using classical performance measures. This present study is part of the Financial Accounting research line of the Post-graduate Programme of the Regional University of Blumenau. The methodology adopted for the research was exploratory study with quantitative approach. The population subject of this study is, in the first group, formed by the Santa Catarina companies listed at the Bovespaa sectorial classification and, in the second group, at least one company of each segment from other states, chosen randomly among the companies listed at the sectorial classification. The research results demonstrate the application of Kieso, Weigandt and Warfield indexes (2001) and the GPM of Hartmann et al (2000). This study also presents the performance measure Growth Potential Model, which combines four different indexes: operational effectiveness, productivity, financial inflow and cash generation. Average comparison (Students t Test) was applied in order to verify whether the Santa Catarina companies performance is similar to their other Brazilian counterparts within the same sector. The conclusion is that the performance of the companies in Santa Catarina is similar to the performance presented by the companies in other states

ASSUNTO(S)

potencial de crescimento desempenho econômico-financeiro performance measuring economic-financial performance growth potential ciencias contabeis medidas de desempenho bolsa de valores de são paulo; administração financeira; gestão de empresas; contabilidade financeira;

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