RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA

Detalhes bibliográficos
Autor(a) principal: Ferraz, Pricylla Smazaro
Data de Publicação: 2018
Outros Autores: Sousa, Erivelto Fioresi de, Novaes, Paulo Victor Gomes
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/64494
Resumo: This study aimed identify relationship among the economic-financials variables, profitability and liquidity, of companies listed on the Securities, commodities and Futures Exchange (BM&FBOVESPA), controlling for the companies operating in regulated industries, from 2000 to 2013. The linear regressions outcomes signalize a negative and statistically significant relation between profitability and liquidity, showing the managers trade-off between keep short-term financial resources instead of investing in resources with potential to add value to the firm in long term. Additionally, the evidences suggest the results not to represent firms in regulatory industries
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spelling RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPARELAÇÃO ENTRE LIQUIDEZ E RENTABILIDADE DAS EMPRESAS LISTADAS NA BMF&BOVESPALiquidezRentabilidadeGestão FinanceiraLiquidityProfitabilityFinancial managementThis study aimed identify relationship among the economic-financials variables, profitability and liquidity, of companies listed on the Securities, commodities and Futures Exchange (BM&FBOVESPA), controlling for the companies operating in regulated industries, from 2000 to 2013. The linear regressions outcomes signalize a negative and statistically significant relation between profitability and liquidity, showing the managers trade-off between keep short-term financial resources instead of investing in resources with potential to add value to the firm in long term. Additionally, the evidences suggest the results not to represent firms in regulatory industries O objetivo deste estudo foi identificar a relação entre as variáveis econômico-financeiras, rentabilidade e liquidez das empresas listadas na Bolsa de Valores, Mercadorias e Futuros (BM&FBOVESPA), controlando as empresas que operam em setores regulados, nos anos de 2000 a 2013. Os resultados das regressões lineares sinalizam uma relação negativa e estatisticamente significativa entre rentabilidade e liquidez, evidenciando o trade-off dos gestores entre manter mais recursos financeiros disponíveis em detrimento do investimento em recursos que têm potencial de agregar valor para a empresa no longo prazo. Adicionalmente, as evidências sugerem que os resultados não representam as empresas atuantes em setores regulados.UFRGS2018-03-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/64494ConTexto - Contabilidade em Texto; v. 17 n. 35 (2017): jan./abr. 20172175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/64494/pdfCopyright (c) 2018 ConTextoinfo:eu-repo/semantics/openAccessFerraz, Pricylla SmazaroSousa, Erivelto Fioresi deNovaes, Paulo Victor Gomes2018-03-14T15:30:50Zoai:seer.ufrgs.br:article/64494Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2018-03-14T15:30:50ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
RELAÇÃO ENTRE LIQUIDEZ E RENTABILIDADE DAS EMPRESAS LISTADAS NA BMF&BOVESPA
title RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
spellingShingle RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
Ferraz, Pricylla Smazaro
Liquidez
Rentabilidade
Gestão Financeira
Liquidity
Profitability
Financial management
title_short RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
title_full RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
title_fullStr RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
title_full_unstemmed RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
title_sort RELATIONSHIP BETWEEN LIQUIDITY AND PROFITABILITY OF THE COMPANIES LISTED ON THE BMF&BOVESPA
author Ferraz, Pricylla Smazaro
author_facet Ferraz, Pricylla Smazaro
Sousa, Erivelto Fioresi de
Novaes, Paulo Victor Gomes
author_role author
author2 Sousa, Erivelto Fioresi de
Novaes, Paulo Victor Gomes
author2_role author
author
dc.contributor.author.fl_str_mv Ferraz, Pricylla Smazaro
Sousa, Erivelto Fioresi de
Novaes, Paulo Victor Gomes
dc.subject.por.fl_str_mv Liquidez
Rentabilidade
Gestão Financeira
Liquidity
Profitability
Financial management
topic Liquidez
Rentabilidade
Gestão Financeira
Liquidity
Profitability
Financial management
description This study aimed identify relationship among the economic-financials variables, profitability and liquidity, of companies listed on the Securities, commodities and Futures Exchange (BM&FBOVESPA), controlling for the companies operating in regulated industries, from 2000 to 2013. The linear regressions outcomes signalize a negative and statistically significant relation between profitability and liquidity, showing the managers trade-off between keep short-term financial resources instead of investing in resources with potential to add value to the firm in long term. Additionally, the evidences suggest the results not to represent firms in regulatory industries
publishDate 2018
dc.date.none.fl_str_mv 2018-03-14
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/64494
url https://seer.ufrgs.br/index.php/ConTexto/article/view/64494
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/64494/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2018 ConTexto
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 ConTexto
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 17 n. 35 (2017): jan./abr. 2017
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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