Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR

Detalhes bibliográficos
Autor(a) principal: Kaveski, Itzhak David Simão
Data de Publicação: 2016
Outros Autores: Hein, Nelson, Kroenke, Adriana
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015050
Resumo: The study aims to establish the degree of relationship between the ranking of capital market indicators and the ranking of economic-financial indicators of brazilian companies. The design of this research is characterized as a descriptive study, with documentary research procedure, and a quantitative approach. For the study were selected four indicators of capital market and six financial-economic, 27 companies belonging to IBrX-50 listed on the BM&FBovespa, basing the analysis for the periods 2008 to 2012.Were created the rankings of financial-economic and capital markets, through the multicriteria method VIKOR, for each of the years analyzed. We calculated the Kendall correlation between the two rankings, significant positive correlations were observed in the years, 2010, 2011 and 2012. It was concluded that, for some companies the years analyzed, tend to have similarities in positions efficiency in the capital market and the traditional economic-financial indicators, but in other similar positions presented both as distinct.
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spelling Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKORGrado de relación entre el ranking de indicadores de mercado de capitales y el ranking de indicadores económico-financieros de empresas brasileñas, un estudio multicriterial utilizando el método VIKORGrau de relacionamento entre o ranking de indicadores de mercado de capitais e o ranking de indicadores econômico-financeiros de empresas brasileiras – um estudo multicriterial por meio do método VIKORindicadores de mercado de capitaisindicadores econômicos financeirosVIKORcapital markets indicatorseconomic financial indicatorsVIKORindicadores del mercado de capitalesindicadores económicos financieros VIKORThe study aims to establish the degree of relationship between the ranking of capital market indicators and the ranking of economic-financial indicators of brazilian companies. The design of this research is characterized as a descriptive study, with documentary research procedure, and a quantitative approach. For the study were selected four indicators of capital market and six financial-economic, 27 companies belonging to IBrX-50 listed on the BM&FBovespa, basing the analysis for the periods 2008 to 2012.Were created the rankings of financial-economic and capital markets, through the multicriteria method VIKOR, for each of the years analyzed. We calculated the Kendall correlation between the two rankings, significant positive correlations were observed in the years, 2010, 2011 and 2012. It was concluded that, for some companies the years analyzed, tend to have similarities in positions efficiency in the capital market and the traditional economic-financial indicators, but in other similar positions presented both as distinct.Este estudio tiene como objetivo establecer el grado de relación entre el ranking de indicadores del mercado de capitales y el ranking de indicadores económico-financieros de empresas brasileñas. Para la realización del estudio, se seleccionaron cuatro indicadores de mercado de capitales y seis económico-financieros de 27 empresas pertenecientes al índice IBrX-50 listadas en la BM&FBovespa, con análisis correspondientes a los períodos de 2008 a 2012. Se establecieron los rankings de indicadores económico-financieros y de mercado de capitales, utilizando el método multicriterio VIKOR, para cada uno de los años analizados. Se calculó la correlación de Kendall entre los dos rankings, que evidenció correlaciones positivamente significativas solo en los años 2010, 2011 y 2012. Se concluye entonces que, para algunos de los años analizados, las empresas tienden a tener similitudes en las posiciones de eficiencia en el mercado de capitales y en los indicadores económico-financieros tradicionales, pero en otros presentan posiciones tanto similares como distintas.O estudo objetiva estabelecer o grau de relacionamento entre o ranking de indicadores de mercado de capitais e o ranking de indicadores econômico-financeiros, de empresas brasileiras. Para a realização do estudo foram selecionadas quatro indicadores de mercado de capitais e seis econômico-financeiros, em 27 empresas pertencentes ao índice IBrX-50 listadas na BM&FBovespa, com análise correspondente aos períodos de 2008 a 2012. Foram estabelecidos os rankings de indicadores econômico-financeiro e de mercado de capitais, por meio do método multicritério VIKOR, para cada um dos anos analisados. Calculou-se a correlação de Kendall entre os dois rankings, que evidenciou correlações positivamente significativas apenas nos anos de 2010, 2011 e 2012. Conclui-se então que, as empresas para alguns dos anos analisados, tendem a possuir similaridades nas posições de eficiência no mercado de capitais e nos tradicionais indicadores econômico-financeiros, mas em outros apresentaram tanto posições similares como distintas.Universidade do Estado de Santa Catarina — UDESC2016-04-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/231641900405201505010.5965/2764747104072015050Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 50-64Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 50-64Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 50-642764-747110.5965/231641900405reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015050/5186Copyright (c) 2016 Itzhak David Simão Kaveski, Nelson Hein, Adriana Kroenkehttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessKaveski, Itzhak David SimãoHein, NelsonKroenke, Adriana2023-09-19T12:29:27Zoai::article/5823Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-19T12:29:27Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
Grado de relación entre el ranking de indicadores de mercado de capitales y el ranking de indicadores económico-financieros de empresas brasileñas, un estudio multicriterial utilizando el método VIKOR
Grau de relacionamento entre o ranking de indicadores de mercado de capitais e o ranking de indicadores econômico-financeiros de empresas brasileiras – um estudo multicriterial por meio do método VIKOR
title Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
spellingShingle Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
Kaveski, Itzhak David Simão
indicadores de mercado de capitais
indicadores econômicos financeiros
VIKOR
capital markets indicators
economic financial indicators
VIKOR
indicadores del mercado de capitales
indicadores económicos financieros
VIKOR
title_short Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
title_full Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
title_fullStr Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
title_full_unstemmed Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
title_sort Degree of relationship between the ranking of indicators of capital markets indicators and ranking of economic-financial indicators in brazilian companies – a study multicriterial by the method VIKOR
author Kaveski, Itzhak David Simão
author_facet Kaveski, Itzhak David Simão
Hein, Nelson
Kroenke, Adriana
author_role author
author2 Hein, Nelson
Kroenke, Adriana
author2_role author
author
dc.contributor.author.fl_str_mv Kaveski, Itzhak David Simão
Hein, Nelson
Kroenke, Adriana
dc.subject.por.fl_str_mv indicadores de mercado de capitais
indicadores econômicos financeiros
VIKOR
capital markets indicators
economic financial indicators
VIKOR
indicadores del mercado de capitales
indicadores económicos financieros
VIKOR
topic indicadores de mercado de capitais
indicadores econômicos financeiros
VIKOR
capital markets indicators
economic financial indicators
VIKOR
indicadores del mercado de capitales
indicadores económicos financieros
VIKOR
description The study aims to establish the degree of relationship between the ranking of capital market indicators and the ranking of economic-financial indicators of brazilian companies. The design of this research is characterized as a descriptive study, with documentary research procedure, and a quantitative approach. For the study were selected four indicators of capital market and six financial-economic, 27 companies belonging to IBrX-50 listed on the BM&FBovespa, basing the analysis for the periods 2008 to 2012.Were created the rankings of financial-economic and capital markets, through the multicriteria method VIKOR, for each of the years analyzed. We calculated the Kendall correlation between the two rankings, significant positive correlations were observed in the years, 2010, 2011 and 2012. It was concluded that, for some companies the years analyzed, tend to have similarities in positions efficiency in the capital market and the traditional economic-financial indicators, but in other similar positions presented both as distinct.
publishDate 2016
dc.date.none.fl_str_mv 2016-04-25
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://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015050
10.5965/2764747104072015050
url https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015050
identifier_str_mv 10.5965/2764747104072015050
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015050/5186
dc.rights.driver.fl_str_mv Copyright (c) 2016 Itzhak David Simão Kaveski, Nelson Hein, Adriana Kroenke
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Itzhak David Simão Kaveski, Nelson Hein, Adriana Kroenke
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 Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 50-64
Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 50-64
Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 50-64
2764-7471
10.5965/231641900405
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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