Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/38120 |
Resumo: | The COVID-19 pandemic brought with it several health and economic impacts on a global scale. The measures imposed to minimize the spread of the virus caused changes in the global market, causing different sectoral impacts. Agribusiness had an atypical behavior and still little studied. This study aims to demonstrate the behavior of the financial indicators of companies in the agribusiness sector listed on the Bolsa, Brasil, Balcão (B3). The indicators showed that companies achieved an improvement in their ability to meet short-term obligations, even with the debt profile becoming more concentrated in the short term. It also showed a statistically significant positive difference in the net margin, representing an increase in profit over revenue. Regarding the analysis of the behavior of the agribusiness companies that made the IPO, the results show that there was a reduction in the ability to face their short-term debts, correlated to this, there was an increase in the raising of third-party funds, as well greater concentration of debt in the short term. It was identified that companies that enter the stock market generally have a higher return on their equity, this situation may indicate that some companies adopt earnings management practices. It is concluded that the agribusiness companies that carried out the IPO during the pandemic presented lower economic and financial indicators than the others that were already present on the Stock Exchange. Although when analyzing all companies in the segment listed on B3, the sector proved to be solid amid the COVID-19 crisis. |
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Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócioCOVID-19Indicadores financeirosIPOAgronegócioB3CNPQ::CIENCIAS SOCIAIS APLICADASThe COVID-19 pandemic brought with it several health and economic impacts on a global scale. The measures imposed to minimize the spread of the virus caused changes in the global market, causing different sectoral impacts. Agribusiness had an atypical behavior and still little studied. This study aims to demonstrate the behavior of the financial indicators of companies in the agribusiness sector listed on the Bolsa, Brasil, Balcão (B3). The indicators showed that companies achieved an improvement in their ability to meet short-term obligations, even with the debt profile becoming more concentrated in the short term. It also showed a statistically significant positive difference in the net margin, representing an increase in profit over revenue. Regarding the analysis of the behavior of the agribusiness companies that made the IPO, the results show that there was a reduction in the ability to face their short-term debts, correlated to this, there was an increase in the raising of third-party funds, as well greater concentration of debt in the short term. It was identified that companies that enter the stock market generally have a higher return on their equity, this situation may indicate that some companies adopt earnings management practices. It is concluded that the agribusiness companies that carried out the IPO during the pandemic presented lower economic and financial indicators than the others that were already present on the Stock Exchange. Although when analyzing all companies in the segment listed on B3, the sector proved to be solid amid the COVID-19 crisis.Pesquisa sem auxílio de agências de fomentoTrabalho de Conclusão de Curso (Graduação)A pandemia do COVID-19 trouxe consigo diversos impactos sanitários e econômicos em um nível de escala mundial. As medidas impostas para minimizar a disseminação do vírus causaram mudanças no mercado global, causando diferentes impactos setoriais. O agronegócio teve comportamento atípico e ainda pouco estudado. Este estudo objetiva demonstrar o comportamento dos indicadores-financeiros das empresas do setor de agronegócio listadas na Brasil, Bolsa, Balcão (B3). Os indicadores mostraram que as empresas obtiveram uma melhora na capacidade de cumprir com obrigações de curto prazo, mesmo com o perfil da dívida passando a ter uma concentração maior no curto prazo. Também apresentou uma diferença estatisticamente significativa positiva na margem líquida, representando um aumento do lucro sobre o faturamento. Em relação à análise do comportamento das empresas do agronegócio que fizeram o IPO, os resultados mostram que houve uma redução na capacidade de fazer frente com suas as dívidas de curto prazo, correlacionado a isso, houve o aumento na captação de recursos de terceiros, também uma maior concentração da dívida no curto prazo. Identificou-se que as empresas que ingressam no mercado de ações geralmente têm um retorno maior sobre seu patrimônio líquido, essa situação pode indicar que algumas companhias adotam práticas de gerenciamento de resultados. Conclui-se que as empresas do agronegócio que realizaram o IPO durante a pandemia apresentaram indicadores econômico-financeiros inferiores as demais que já estavam presentes na Bolsa de Valores. Embora quando analisado todas as empresas do segmento listadas na B3, o setor se mostrou sólido em meio à crise do COVID-19.Universidade Federal de UberlândiaBrasilCiências ContábeisMiranda, Gilberto Joséhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do;jsessionid=F9F7401DD0093E19923DF137BF0465C9.buscatextual_0Santos, Artur Henrique Cardoso dos2023-06-22T17:25:08Z2023-06-22T17:25:08Z2023-05-04info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisapplication/pdfSANTOS, Artur Henrique Cardoso dos. Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio listadas na B3. 2023. 36 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2023.https://repositorio.ufu.br/handle/123456789/38120porhttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2023-06-23T06:19:56Zoai:repositorio.ufu.br:123456789/38120Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2023-06-23T06:19:56Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio |
title |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio |
spellingShingle |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio Santos, Artur Henrique Cardoso dos COVID-19 Indicadores financeiros IPO Agronegócio B3 CNPQ::CIENCIAS SOCIAIS APLICADAS |
title_short |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio |
title_full |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio |
title_fullStr |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio |
title_full_unstemmed |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio |
title_sort |
Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio |
author |
Santos, Artur Henrique Cardoso dos |
author_facet |
Santos, Artur Henrique Cardoso dos |
author_role |
author |
dc.contributor.none.fl_str_mv |
Miranda, Gilberto José http://buscatextual.cnpq.br/buscatextual/visualizacv.do;jsessionid=F9F7401DD0093E19923DF137BF0465C9.buscatextual_0 |
dc.contributor.author.fl_str_mv |
Santos, Artur Henrique Cardoso dos |
dc.subject.por.fl_str_mv |
COVID-19 Indicadores financeiros IPO Agronegócio B3 CNPQ::CIENCIAS SOCIAIS APLICADAS |
topic |
COVID-19 Indicadores financeiros IPO Agronegócio B3 CNPQ::CIENCIAS SOCIAIS APLICADAS |
description |
The COVID-19 pandemic brought with it several health and economic impacts on a global scale. The measures imposed to minimize the spread of the virus caused changes in the global market, causing different sectoral impacts. Agribusiness had an atypical behavior and still little studied. This study aims to demonstrate the behavior of the financial indicators of companies in the agribusiness sector listed on the Bolsa, Brasil, Balcão (B3). The indicators showed that companies achieved an improvement in their ability to meet short-term obligations, even with the debt profile becoming more concentrated in the short term. It also showed a statistically significant positive difference in the net margin, representing an increase in profit over revenue. Regarding the analysis of the behavior of the agribusiness companies that made the IPO, the results show that there was a reduction in the ability to face their short-term debts, correlated to this, there was an increase in the raising of third-party funds, as well greater concentration of debt in the short term. It was identified that companies that enter the stock market generally have a higher return on their equity, this situation may indicate that some companies adopt earnings management practices. It is concluded that the agribusiness companies that carried out the IPO during the pandemic presented lower economic and financial indicators than the others that were already present on the Stock Exchange. Although when analyzing all companies in the segment listed on B3, the sector proved to be solid amid the COVID-19 crisis. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-22T17:25:08Z 2023-06-22T17:25:08Z 2023-05-04 |
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 |
SANTOS, Artur Henrique Cardoso dos. Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio listadas na B3. 2023. 36 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2023. https://repositorio.ufu.br/handle/123456789/38120 |
identifier_str_mv |
SANTOS, Artur Henrique Cardoso dos. Pandemia do COVID-19: Uma análise dos indicadores econômico-financeiros de empresas do agronegócio listadas na B3. 2023. 36 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2023. |
url |
https://repositorio.ufu.br/handle/123456789/38120 |
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por |
language |
por |
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http://creativecommons.org/licenses/by-nc-nd/3.0/us/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-nd/3.0/us/ |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Ciências Contábeis |
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Universidade Federal de Uberlândia Brasil Ciências Contábeis |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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diinf@dirbi.ufu.br |
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