Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/27501 |
Resumo: | Working capital management is essential to maintain the balance between payments and income on a company. According to this, the liquidity indicators have a large participation of the financial control, since it reveals the capacity to fulfill the assumed obligations. However, the fact that they are static ends up limiting their potential in the decision-making process by the stakeholders. The goal of this research was to identify whether there is a relevant difference between the traditional liquidity indexes and the weighted liquidity indexes of the companies listed in B3 during 2018. In order to achieve this, the Mann-Whitney statistical test was used. The test results show a statistically significant difference between traditional current liquidity and current weighted liquidity at the 5% level. Among the traditional and weighted dry liquidity indexes, the difference is statistically significant at the 10% level. Besides, the results revealed that the correlation coefficients of liquidity and profitability are higher among the weighted indexes than among the traditional ones, and these results may have an impact on the decision-making process of the companies. |
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Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3Pondered liquidity versus traditional liquidity: an analysis of companies listed in B3Liquidez tradicionalTraditional liquidityLiquidez ponderadaWeighted liquidityCapital de giroWorking capitalCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISWorking capital management is essential to maintain the balance between payments and income on a company. According to this, the liquidity indicators have a large participation of the financial control, since it reveals the capacity to fulfill the assumed obligations. However, the fact that they are static ends up limiting their potential in the decision-making process by the stakeholders. The goal of this research was to identify whether there is a relevant difference between the traditional liquidity indexes and the weighted liquidity indexes of the companies listed in B3 during 2018. In order to achieve this, the Mann-Whitney statistical test was used. The test results show a statistically significant difference between traditional current liquidity and current weighted liquidity at the 5% level. Among the traditional and weighted dry liquidity indexes, the difference is statistically significant at the 10% level. Besides, the results revealed that the correlation coefficients of liquidity and profitability are higher among the weighted indexes than among the traditional ones, and these results may have an impact on the decision-making process of the companies.Trabalho de Conclusão de Curso (Graduação)A gestão do capital de giro é fundamental para manter o equilíbrio entre os pagamentos e os recebimentos da empresa. Nesse sentido, os indicadores de liquidez têm grande participação do controle financeiro, pois eles demonstram a capacidade de cumprimento das obrigações assumidas. No entanto, o fato de serem estáticos acabam limitando seu potencial no processo de tomada de decisão por parte dos stakeholders. O objetivo deste estudo foi identificar se existe diferença significativa entre os índices de liquidez tradicionais e os índices de liquidez ponderados das empresas listadas na B3 no ano de 2018. Para isso, utilizou-se do teste estatístico Mann-Whitney. Os resultados dos testes sinalizam uma diferença estatisticamente significativa entre liquidez corrente tradicional e liquidez corrente ponderada ao nível de 5%. Já entre os índices de liquidez seca tradicional e ponderado, a diferença é estatisticamente significativa ao nível de 10%. Os testes também evidenciaram que os coeficientes de correlação de liquidez e rentabilidade são maiores entre os índices ponderados que entre os tradicionais, podendo esses achados impactarem no processo decisório das empresas.Universidade Federal de UberlândiaBrasilCiências ContábeisMiranda, Gilberto Joséhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4511438Y9&tokenCaptchar=03AOLTBLSbQh29A95v4cOBo9isTDqB5tW_FRYzD_7M94zIZNnufJRiL1pUdJVb1SUubOQ7NjTtvqB-Ju3xZcPKDdpngdQrLLTl-f5HGWEqY5vtp1ytnE4FWavuxjri6ShiBuhagP1y5zdEkcJXGbd6gY5jXEAFxvP8hTw2qPYsaiyl1R8ghuE1mxZIeLUBvAGw_kKP8xV7-OKm0E_9VyJQsmlyjlASQVW-5NTysdmHVGuv-EXu1p4LrWlmR4G94YdVtYiBlH24wTfZD5ziiNhf_VFvhifEReMezgsKb53gMBlZNGgMICy6e6VClW5c4icqcN-SIPSzDTjvwO0aTLeM21-kq9tPAwF3lbZcTbY_hqPGP5XtrefauxM7pz_m4abatBX9meXyonOrcR8hVy7cvkxXdd60E6dsuOevvfq-A_4Z0GnEb1MNO-dwt-fz9Oj9U4SxhiJxGnG0aYOej9I70HLg38pEjcq6YgDUlgty8ofLbFwUJHXOpTHrFnZ8sgTnQfn6TIhX3zBESilva, Vinicius Rosa da2019-12-04T17:57:17Z2019-12-04T17:57:17Z2019-12-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisapplication/pdfSILVA, Vinicius Rosa da. Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3. 2019. 20 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2019.https://repositorio.ufu.br/handle/123456789/27501porhttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2019-12-05T06:11:01Zoai:repositorio.ufu.br:123456789/27501Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2019-12-05T06:11:01Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 Pondered liquidity versus traditional liquidity: an analysis of companies listed in B3 |
title |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 |
spellingShingle |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 Silva, Vinicius Rosa da Liquidez tradicional Traditional liquidity Liquidez ponderada Weighted liquidity Capital de giro Working capital CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 |
title_full |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 |
title_fullStr |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 |
title_full_unstemmed |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 |
title_sort |
Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3 |
author |
Silva, Vinicius Rosa da |
author_facet |
Silva, Vinicius Rosa da |
author_role |
author |
dc.contributor.none.fl_str_mv |
Miranda, Gilberto José http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4511438Y9&tokenCaptchar=03AOLTBLSbQh29A95v4cOBo9isTDqB5tW_FRYzD_7M94zIZNnufJRiL1pUdJVb1SUubOQ7NjTtvqB-Ju3xZcPKDdpngdQrLLTl-f5HGWEqY5vtp1ytnE4FWavuxjri6ShiBuhagP1y5zdEkcJXGbd6gY5jXEAFxvP8hTw2qPYsaiyl1R8ghuE1mxZIeLUBvAGw_kKP8xV7-OKm0E_9VyJQsmlyjlASQVW-5NTysdmHVGuv-EXu1p4LrWlmR4G94YdVtYiBlH24wTfZD5ziiNhf_VFvhifEReMezgsKb53gMBlZNGgMICy6e6VClW5c4icqcN-SIPSzDTjvwO0aTLeM21-kq9tPAwF3lbZcTbY_hqPGP5XtrefauxM7pz_m4abatBX9meXyonOrcR8hVy7cvkxXdd60E6dsuOevvfq-A_4Z0GnEb1MNO-dwt-fz9Oj9U4SxhiJxGnG0aYOej9I70HLg38pEjcq6YgDUlgty8ofLbFwUJHXOpTHrFnZ8sgTnQfn6TIhX3zBE |
dc.contributor.author.fl_str_mv |
Silva, Vinicius Rosa da |
dc.subject.por.fl_str_mv |
Liquidez tradicional Traditional liquidity Liquidez ponderada Weighted liquidity Capital de giro Working capital CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Liquidez tradicional Traditional liquidity Liquidez ponderada Weighted liquidity Capital de giro Working capital CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Working capital management is essential to maintain the balance between payments and income on a company. According to this, the liquidity indicators have a large participation of the financial control, since it reveals the capacity to fulfill the assumed obligations. However, the fact that they are static ends up limiting their potential in the decision-making process by the stakeholders. The goal of this research was to identify whether there is a relevant difference between the traditional liquidity indexes and the weighted liquidity indexes of the companies listed in B3 during 2018. In order to achieve this, the Mann-Whitney statistical test was used. The test results show a statistically significant difference between traditional current liquidity and current weighted liquidity at the 5% level. Among the traditional and weighted dry liquidity indexes, the difference is statistically significant at the 10% level. Besides, the results revealed that the correlation coefficients of liquidity and profitability are higher among the weighted indexes than among the traditional ones, and these results may have an impact on the decision-making process of the companies. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-12-04T17:57:17Z 2019-12-04T17:57:17Z 2019-12-01 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/bachelorThesis |
format |
bachelorThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
SILVA, Vinicius Rosa da. Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3. 2019. 20 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2019. https://repositorio.ufu.br/handle/123456789/27501 |
identifier_str_mv |
SILVA, Vinicius Rosa da. Liquidez ponderada versus liquidez tradicional: uma análise das empresas listadas na B3. 2019. 20 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2019. |
url |
https://repositorio.ufu.br/handle/123456789/27501 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-nd/3.0/us/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-nd/3.0/us/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Ciências Contábeis |
publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Ciências Contábeis |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
instname_str |
Universidade Federal de Uberlândia (UFU) |
instacron_str |
UFU |
institution |
UFU |
reponame_str |
Repositório Institucional da UFU |
collection |
Repositório Institucional da UFU |
repository.name.fl_str_mv |
Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
repository.mail.fl_str_mv |
diinf@dirbi.ufu.br |
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1805569677397590016 |