Efeito dos outros resultados abrangentes nos indicadores econômico-financeiros de empresas listadas na b3

• Autor(a) principal: Campos, Ana Flavia Veiga de Moura
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/23421
• topic: Demonstração do Resultado Abrangente; Statement of Comprehensive Income; Outros Resultados Abrangentes; Other Comprehensive Income; Indicadores Econômico-Financeiros; Economic and Financial Indicators; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The objective of this study is to identify the effect of the other comprehensive results on the economic and financial indicators of companies listed in B3 between 2010 and 2017. For this purpose, the companies with the highest representativeness of the other comprehensive income in relation to Shareholders' Equity were selected. These positive or negative. The survey sample consisted initially of 56 companies that presented at least 10% of other comprehensive income (ORA) in relation to Total Stockholders' Equity (PL), both positively and negatively, in the period in focus. The main contribution of the research is to bring to light analyzes of the impacts of other comprehensive results on perspectives that are still little explored in the literature, turning the focus beyond the indicators of profitability when contemplating, also, indicators of patrimonial structure. In addition, a longer time horizon is considered and the representativeness of the other comprehensive results in relation to the companies' PL, considering a larger number of companies and economic sectors, in the sense of seeking explanations for their impacts on the indicators, is considered. The results indicated the existence of volatility in Shareholders' Equity as effect of other comprehensive income. We also found evidence of the effect of the other comprehensive results on sales profitability (net margin) and financial leverage. One implication of these results is the fact that such variations are not a result of operating results, such as an increase in revenues, but rather of increases or decreases arising from changes in Assets and / or Liabilities, such as the fair value valuation of items that make up these equity groups.