Comparative analysis between operational and financial indicators of the electricity segment

Detalhes bibliográficos
Autor(a) principal: Moraes, Ana Paula Dias
Data de Publicação: 2023
Outros Autores: Silva, Agatha Souza da, Santos, Fernando de Almeida
Tipo de documento: Artigo
Idioma: por
Título da fonte: CAFI (São Paulo)
Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/62583
Resumo: This article aimed to analyze whether there is a correlation between the operational quality indicators of the National Electric Energy Agency (ANEEL), and the financial indicators of 4 energy distributors present on the Brazilian Stock Exchange [B]³, comprising the period from 2018 to 2021. The results revealed that the operational quality indicators could be correlated with the financial performance of energy distributors, but greater involvement between both indicators is essential to find evidence that one indicator affects the other. Therefore, the contribution of this research is to provide a vision of the sector and verify the connection of indicators, motivating a possible optimization of the inspection process and definition of quality indicators.
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spelling Comparative analysis between operational and financial indicators of the electricity segmentAnálise comparativa entre indicadores operacionais e financeiros do segmento de energia elétricaElectricityEconomic-financialoperational indicatorsANEELEnergia elétricaIndicadores econômico-financeirosindicadores operacionaisANEELThis article aimed to analyze whether there is a correlation between the operational quality indicators of the National Electric Energy Agency (ANEEL), and the financial indicators of 4 energy distributors present on the Brazilian Stock Exchange [B]³, comprising the period from 2018 to 2021. The results revealed that the operational quality indicators could be correlated with the financial performance of energy distributors, but greater involvement between both indicators is essential to find evidence that one indicator affects the other. Therefore, the contribution of this research is to provide a vision of the sector and verify the connection of indicators, motivating a possible optimization of the inspection process and definition of quality indicators.Este artigo teve o objetivo de analisar se existe correlação entre os indicadores operacionais de qualidade da Agência Nacional de Energia Elétrica (ANEEL), e os indicadores financeiros de 4 distribuidoras de energia presente na Bolsa de Valores do Brasil [B]³, compreendendo o período de 2018 a 2021. Os resultados revelaram que os indicadores operacionais de qualidade poderiam estar correlacionados com o desempenho financeiros das distribuidoras de energia, mas, é essencial maior envolvimento entre ambos os indicadores para encontrar evidências de que um indicador afeta o outro.  Logo, a contribuição dessa pesquisa é possibilitar uma visão sobre o setor e verificar a conexão dos indicadores, motivando uma possível otimização do processo de fiscalização e definição dos indicadores de qualidade.Pontifícia Universidade Católica de São Paulo - PUC/SP2023-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/6258310.23925/cafi.v6i1.62583CAFI; Vol. 6 No. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 119-141CAFI; Vol. 6 Núm. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 119-141CAFI ; v. 6 n. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 119-1412595-17502595-1750reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPporhttps://revistas.pucsp.br/index.php/CAFI/article/view/62583/42908Copyright (c) 2023 CAFI https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMoraes, Ana Paula Dias Silva, Agatha Souza da Santos, Fernando de Almeida2023-08-09T22:35:03Zoai:ojs.pkp.sfu.ca:article/62583Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2023-08-09T22:35:03CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.none.fl_str_mv Comparative analysis between operational and financial indicators of the electricity segment
Análise comparativa entre indicadores operacionais e financeiros do segmento de energia elétrica
title Comparative analysis between operational and financial indicators of the electricity segment
spellingShingle Comparative analysis between operational and financial indicators of the electricity segment
Moraes, Ana Paula Dias
Electricity
Economic-financial
operational indicators
ANEEL
Energia elétrica
Indicadores econômico-financeiros
indicadores operacionais
ANEEL
title_short Comparative analysis between operational and financial indicators of the electricity segment
title_full Comparative analysis between operational and financial indicators of the electricity segment
title_fullStr Comparative analysis between operational and financial indicators of the electricity segment
title_full_unstemmed Comparative analysis between operational and financial indicators of the electricity segment
title_sort Comparative analysis between operational and financial indicators of the electricity segment
author Moraes, Ana Paula Dias
author_facet Moraes, Ana Paula Dias
Silva, Agatha Souza da
Santos, Fernando de Almeida
author_role author
author2 Silva, Agatha Souza da
Santos, Fernando de Almeida
author2_role author
author
dc.contributor.author.fl_str_mv Moraes, Ana Paula Dias
Silva, Agatha Souza da
Santos, Fernando de Almeida
dc.subject.por.fl_str_mv Electricity
Economic-financial
operational indicators
ANEEL
Energia elétrica
Indicadores econômico-financeiros
indicadores operacionais
ANEEL
topic Electricity
Economic-financial
operational indicators
ANEEL
Energia elétrica
Indicadores econômico-financeiros
indicadores operacionais
ANEEL
description This article aimed to analyze whether there is a correlation between the operational quality indicators of the National Electric Energy Agency (ANEEL), and the financial indicators of 4 energy distributors present on the Brazilian Stock Exchange [B]³, comprising the period from 2018 to 2021. The results revealed that the operational quality indicators could be correlated with the financial performance of energy distributors, but greater involvement between both indicators is essential to find evidence that one indicator affects the other. Therefore, the contribution of this research is to provide a vision of the sector and verify the connection of indicators, motivating a possible optimization of the inspection process and definition of quality indicators.
publishDate 2023
dc.date.none.fl_str_mv 2023-04-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/62583
10.23925/cafi.v6i1.62583
url https://revistas.pucsp.br/index.php/CAFI/article/view/62583
identifier_str_mv 10.23925/cafi.v6i1.62583
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/62583/42908
dc.rights.driver.fl_str_mv Copyright (c) 2023 CAFI
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 CAFI
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
dc.source.none.fl_str_mv CAFI; Vol. 6 No. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 119-141
CAFI; Vol. 6 Núm. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 119-141
CAFI ; v. 6 n. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 119-141
2595-1750
2595-1750
reponame:CAFI (São Paulo)
instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron:PUC_SP
instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
institution PUC_SP
reponame_str CAFI (São Paulo)
collection CAFI (São Paulo)
repository.name.fl_str_mv CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)
repository.mail.fl_str_mv nvg@galegale.com.br||
_version_ 1797069023163187200

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