Economic value added assessment applied to the portuguese SME during the crisis period

Detalhes bibliográficos
Autor(a) principal: Oliveira, Catarina Gonçalves de
Data de Publicação: 2014
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10071/10970
Resumo: Performance measurement has, over the past two decades, been a popular topic amongst academic and professional practitioners. Using a database containing the financial statements of the biggest and best 315 Portuguese SME, we assessed the economic value added by those companies for the triennium of 2008-2010. The findings indicate that globally, for the period of 2008-2010, the companies have not created value for their shareholders. Nevertheless, "Electrical Equipment" and "Commercial Services and Supplies" were the only two sectors that contributed, with a positive MVA, to this globally negative scenario. These findings may be useful for financial managers, investors and corporate finance consultants.
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spelling Economic value added assessment applied to the portuguese SME during the crisis periodPerformanceEVAWACCROICPerformance measurement has, over the past two decades, been a popular topic amongst academic and professional practitioners. Using a database containing the financial statements of the biggest and best 315 Portuguese SME, we assessed the economic value added by those companies for the triennium of 2008-2010. The findings indicate that globally, for the period of 2008-2010, the companies have not created value for their shareholders. Nevertheless, "Electrical Equipment" and "Commercial Services and Supplies" were the only two sectors that contributed, with a positive MVA, to this globally negative scenario. These findings may be useful for financial managers, investors and corporate finance consultants.A medição do desempenho tem sido, ao longo das últimas duas décadas, um tema muito investigado pelos académicos e utilizado pelos profissionais de análise e avaliação de empresas. Partindo de uma base de dados das demonstrações financeiras das 315 maiores e melhores PME Portuguesas, no período compreendido entre 2008 e 2010, avaliamos o valor económico acrescentado por essas empresas para o mesmo período. Os resultados indicam que, globalmente, para o período de 2008-2010, as empresas não criaram valor para os seus acionistas. No entanto, os sectores "Material Eléctrico e de Precisão" e "Serviços Comerciais" foram os dois únicos setores que contribuíram com um MVA positivo, apesar deste cenário globalmente negativo. Estes resultados podem ser úteis para os gestores financeiros, investidores e consultores de finanças empresariais2016-02-29T18:25:35Z2014-01-01T00:00:00Z20142014-04info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/octet-streamhttp://hdl.handle.net/10071/10970engOliveira, Catarina Gonçalves deinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:31:39Zoai:repositorio.iscte-iul.pt:10071/10970Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:14:15.325432Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Economic value added assessment applied to the portuguese SME during the crisis period
title Economic value added assessment applied to the portuguese SME during the crisis period
spellingShingle Economic value added assessment applied to the portuguese SME during the crisis period
Oliveira, Catarina Gonçalves de
Performance
EVA
WACC
ROIC
title_short Economic value added assessment applied to the portuguese SME during the crisis period
title_full Economic value added assessment applied to the portuguese SME during the crisis period
title_fullStr Economic value added assessment applied to the portuguese SME during the crisis period
title_full_unstemmed Economic value added assessment applied to the portuguese SME during the crisis period
title_sort Economic value added assessment applied to the portuguese SME during the crisis period
author Oliveira, Catarina Gonçalves de
author_facet Oliveira, Catarina Gonçalves de
author_role author
dc.contributor.author.fl_str_mv Oliveira, Catarina Gonçalves de
dc.subject.por.fl_str_mv Performance
EVA
WACC
ROIC
topic Performance
EVA
WACC
ROIC
description Performance measurement has, over the past two decades, been a popular topic amongst academic and professional practitioners. Using a database containing the financial statements of the biggest and best 315 Portuguese SME, we assessed the economic value added by those companies for the triennium of 2008-2010. The findings indicate that globally, for the period of 2008-2010, the companies have not created value for their shareholders. Nevertheless, "Electrical Equipment" and "Commercial Services and Supplies" were the only two sectors that contributed, with a positive MVA, to this globally negative scenario. These findings may be useful for financial managers, investors and corporate finance consultants.
publishDate 2014
dc.date.none.fl_str_mv 2014-01-01T00:00:00Z
2014
2014-04
2016-02-29T18:25:35Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10071/10970
url http://hdl.handle.net/10071/10970
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/octet-stream
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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