THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX

Detalhes bibliográficos
Autor(a) principal: Santos, Maria da Soledade Ferreira dos
Data de Publicação: 2023
Outros Autores: Barros, Manuela Gonçalves, Oliveira, Leorténolp Sabryna da Silva, Brito, Greyce Kelly de Matos Carrijo
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/123596
Resumo: The article evaluated the impact of non-current assets held for sale on the current liquidity indicator. The sample consisted of 31, 36 and 32 active companies with shares traded in Latin America, based in Brazil, in the years 2013, 2014 and 2015, respectively. The analysis was performed using the Wilcoxon test, an alternative to the Student t test, for the year 2015, and using the Student t test, for the years 2013 and 2014. There was a statistically significant difference between the liquidity indicator calculated with and without non-current assets held for sale presented in the periods under study. Thus, it is evident that the reclassification of non-current assets as held for sale has implications for the economic-financial analysis of firms in terms of liquidity. The main contribution of the study is in the analysis of the impact of the reclassification of non-current assets held for sale from the perspective of the economic-financial analysis of companies, still little explored in the related literature.
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spelling THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEXLA INFLUENCIA DE LOS ACTIVOS NO CORRIENTES EN VENTA EN EL ÍNDICE DE LIQUIDEZ CORRIENTE DE LA EMPRESAA INFLUÊNCIA DOS ATIVOS NÃO CIRCULANTES MANTIDOS PARA VENDA SOBRE O ÍNDICE DE LIQUIDEZ CORRENTE DAS EMPRESASThe article evaluated the impact of non-current assets held for sale on the current liquidity indicator. The sample consisted of 31, 36 and 32 active companies with shares traded in Latin America, based in Brazil, in the years 2013, 2014 and 2015, respectively. The analysis was performed using the Wilcoxon test, an alternative to the Student t test, for the year 2015, and using the Student t test, for the years 2013 and 2014. There was a statistically significant difference between the liquidity indicator calculated with and without non-current assets held for sale presented in the periods under study. Thus, it is evident that the reclassification of non-current assets as held for sale has implications for the economic-financial analysis of firms in terms of liquidity. The main contribution of the study is in the analysis of the impact of the reclassification of non-current assets held for sale from the perspective of the economic-financial analysis of companies, still little explored in the related literature.El artículo evaluó el impacto de los activos no corrientes mantenidos para la venta en el indicador de liquidez corriente. La muestra estuvo compuesta por 31, 36 y 32 empresas activas con acciones negociadas en América Latina, con sede en Brasil, en los años 2013, 2014 y 2015, respectivamente. El análisis se realizó mediante la prueba de Wilcoxon, alternativa a la prueba t de Student, para el año 2015, y mediante la prueba t de Student, para los años 2013 y 2014. Hubo diferencia estadísticamente significativa entre el indicador de liquidez calculado con y sin activos no corrientes mantenidos para la venta presentados en los periodos en estudio. Así, es evidente que la reclasificación de activos no corrientes como mantenidos para la venta tiene implicaciones para el análisis económico-financiero de las empresas en términos de liquidez. La principal contribución del estudio se encuentra en el análisis del impacto de la reclasificación de activos no corrientes mantenidos para la venta desde la perspectiva del análisis económico-financiero de las empresas, aún poco explorado en la literatura relacionada.O artigo avaliou o impacto dos ativos não circulantes mantidos para venda sobre o indicador de liquidez corrente. A amostra foi composta por 31, 36 e 32 companhias ativas com ações negociadas em bolsa na América Latina, com sede no Brasil, nos anos de 2013, 2014 e 2015, respectivamente. A análise foi feita por meio do teste de Wilcoxon, alternativa ao teste t Student, para o ano de 2015, e por meio do teste t Student, para os anos de 2013 e 2014. Verificou-se diferença estatisticamente significativa entre o indicador de liquidez calculado com e sem o ativo não circulante mantido para venda apresentado nos períodos em estudo. Deste modo, evidencia-se que a da reclassificação de ativos não circulantes como mantidos para venda traz implicações para a análise econômico-financeira das empresas em termos de liquidez. A principal contribuição do estudo está na análise do impacto da reclassificação de ativos não circulantes mantidos para venda sob a perspectiva da análise econômico-financeira das empresas, ainda pouco exploradas na literatura correlata.UFRGS2023-04-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/123596ConTexto - Contabilidade em Texto; v. 23 n. 53 (2023): v. 23, n. 53 (2023): jan/abr. 2023; 38-512175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/123596/88459Copyright (c) 2023 ConTexto - Contabilidade em Textoinfo:eu-repo/semantics/openAccessSantos, Maria da Soledade Ferreira dos Barros, Manuela Gonçalves Oliveira, Leorténolp Sabryna da Silva Brito, Greyce Kelly de Matos Carrijo 2023-07-25T16:27:22Zoai:seer.ufrgs.br:article/123596Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2023-07-25T16:27:22ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
LA INFLUENCIA DE LOS ACTIVOS NO CORRIENTES EN VENTA EN EL ÍNDICE DE LIQUIDEZ CORRIENTE DE LA EMPRESA
A INFLUÊNCIA DOS ATIVOS NÃO CIRCULANTES MANTIDOS PARA VENDA SOBRE O ÍNDICE DE LIQUIDEZ CORRENTE DAS EMPRESAS
title THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
spellingShingle THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
Santos, Maria da Soledade Ferreira dos
title_short THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
title_full THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
title_fullStr THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
title_full_unstemmed THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
title_sort THE INFLUENCE OF NON-CURRENT ASSETS HELD FOR SALE ON THE FIRM'S CURRENT LIQUIDITY INDEX
author Santos, Maria da Soledade Ferreira dos
author_facet Santos, Maria da Soledade Ferreira dos
Barros, Manuela Gonçalves
Oliveira, Leorténolp Sabryna da Silva
Brito, Greyce Kelly de Matos Carrijo
author_role author
author2 Barros, Manuela Gonçalves
Oliveira, Leorténolp Sabryna da Silva
Brito, Greyce Kelly de Matos Carrijo
author2_role author
author
author
dc.contributor.author.fl_str_mv Santos, Maria da Soledade Ferreira dos
Barros, Manuela Gonçalves
Oliveira, Leorténolp Sabryna da Silva
Brito, Greyce Kelly de Matos Carrijo
description The article evaluated the impact of non-current assets held for sale on the current liquidity indicator. The sample consisted of 31, 36 and 32 active companies with shares traded in Latin America, based in Brazil, in the years 2013, 2014 and 2015, respectively. The analysis was performed using the Wilcoxon test, an alternative to the Student t test, for the year 2015, and using the Student t test, for the years 2013 and 2014. There was a statistically significant difference between the liquidity indicator calculated with and without non-current assets held for sale presented in the periods under study. Thus, it is evident that the reclassification of non-current assets as held for sale has implications for the economic-financial analysis of firms in terms of liquidity. The main contribution of the study is in the analysis of the impact of the reclassification of non-current assets held for sale from the perspective of the economic-financial analysis of companies, still little explored in the related literature.
publishDate 2023
dc.date.none.fl_str_mv 2023-04-28
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/123596
url https://seer.ufrgs.br/index.php/ConTexto/article/view/123596
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/123596/88459
dc.rights.driver.fl_str_mv Copyright (c) 2023 ConTexto - Contabilidade em Texto
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 ConTexto - Contabilidade em Texto
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. 23 n. 53 (2023): v. 23, n. 53 (2023): jan/abr. 2023; 38-51
2175-8751
1676-6016
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instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
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institution UFRGS
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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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