Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation

Detalhes bibliográficos
Autor(a) principal: Marzzoni, David Nogueira Silva
Data de Publicação: 2020
Outros Autores: Souza, Eliana Maria de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/3874
Resumo: This research aims to compare Odebrecht's results, through the financial statements, after the Lava Jato operation. Therefore, a survey was made about which companies were involved in the operation. The research is characterized as bibliographic, since it was carried out based on records available from the company itself. Regarding the approach to the problem, the research is quantitative, as it analyzes the annual reports released by the organization in the years 2013, 2014 and 2015. As a result of the analyzes made through the financial statements, it can be seen that the company Odebrecht does not have good results. results, through analysis of the financial statements, after the launch of the Lava Jato operation. To this end, it is suggested for future research work on the Lava Jato operation, that seek to analyze the companies involved in this operation that are based in Southeast Brazil, and compare their development before and after the scandal triggered by the Federal Police, to be more in-depth and observed variables that were not analyzed in the present study.
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spelling Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato OperationAnálisis de los estados financieros: una comparación de Odebrecht antes y después de la Operación Lava JatoAnálise das demonstrações contábeis: Uma comparação da Odebrecht antes e depois da Operação Lava JatoLava JatoOdebrechtAnalysis of the Financial Statements.Lava JatoOdebrechtAnálise das Demonstrações Contábeis.Lava JatoOdebrechtAnálisis de Estados Financieros.This research aims to compare Odebrecht's results, through the financial statements, after the Lava Jato operation. Therefore, a survey was made about which companies were involved in the operation. The research is characterized as bibliographic, since it was carried out based on records available from the company itself. Regarding the approach to the problem, the research is quantitative, as it analyzes the annual reports released by the organization in the years 2013, 2014 and 2015. As a result of the analyzes made through the financial statements, it can be seen that the company Odebrecht does not have good results. results, through analysis of the financial statements, after the launch of the Lava Jato operation. To this end, it is suggested for future research work on the Lava Jato operation, that seek to analyze the companies involved in this operation that are based in Southeast Brazil, and compare their development before and after the scandal triggered by the Federal Police, to be more in-depth and observed variables that were not analyzed in the present study.Esta investigación tiene como objetivo comparar los resultados de Odebrecht, a través de los estados financieros, después de la operación Lava Jato. Por lo tanto, se realizó una encuesta sobre las empresas que participaron en la operación. La investigación se caracteriza por ser bibliográfica, ya que se realizó a partir de los registros disponibles de la propia empresa. En cuanto al enfoque del problema, la investigación es cuantitativa, ya que analiza los informes anuales publicados por la organización en los años 2013, 2014 y 2015. Como resultado de los análisis realizados a través de los estados financieros, se puede ver que la empresa Odebrecht no tiene buenos resultados. resultados, a través del análisis de los estados financieros, después del lanzamiento de la operación Lava Jato. Con este fin, se sugiere para futuros trabajos de investigación sobre la operación Lava Jato, que buscan analizar las empresas involucradas en esta operación que se basan en el sudeste de Brasil, y comparar su desarrollo antes y después del escándalo desencadenado por la Policía Federal, para ser variables más profundas y observadas que no fueron analizadas en el presente estudio.Esta pesquisa tem como objetivo comparar os resultados da Odebrecht, mediante as demonstrações contábeis, após a operação Lava Jato. Diante disso, foi feito um levantamento sobre quais empresas foram envolvidas  na operação. A pesquisa é caracterizada como bibliográfica, pois foi realizada a partir de registos disponíveis da própria empresa. Em relação à abordagem do problema a pesquisa é quantitativa, pois analisa os relatórios anuais divulgados pela organização nos anos de 2013, 2014 e 2015. Como resultado das análises feitas por meio dos demonstrativos contábeis, pode-se verificar que a empresa Odebrecht não possui bons resultados, mediante análise das demonstrações contábeis, após a deflagração da operação Lava Jato. Para tanto, sugere-se para futuros trabalhos de pesquisa sobre a operação Lava Jato, que busquem analisar as empresas envolvidas nesta operação que estão sediadas no Sudeste do Brasil, e comparar o seu desenvolvimento antes e após o escândalo deflagrado pela Polícia Federal, para ser mais aprofundado e observada variáveis que não foram analisadas no presente estudo.Research, Society and Development2020-04-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/387410.33448/rsd-v9i7.3874Research, Society and Development; Vol. 9 No. 7; e64973874Research, Society and Development; Vol. 9 Núm. 7; e64973874Research, Society and Development; v. 9 n. 7; e649738742525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/3874/3246Copyright (c) 2020 David Nogueira Silva Marzzoni, Eliana Maria de Souzainfo:eu-repo/semantics/openAccessMarzzoni, David Nogueira SilvaSouza, Eliana Maria de2020-08-20T18:05:03Zoai:ojs.pkp.sfu.ca:article/3874Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:27:55.905136Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
Análisis de los estados financieros: una comparación de Odebrecht antes y después de la Operación Lava Jato
Análise das demonstrações contábeis: Uma comparação da Odebrecht antes e depois da Operação Lava Jato
title Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
spellingShingle Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
Marzzoni, David Nogueira Silva
Lava Jato
Odebrecht
Analysis of the Financial Statements.
Lava Jato
Odebrecht
Análise das Demonstrações Contábeis.
Lava Jato
Odebrecht
Análisis de Estados Financieros.
title_short Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
title_full Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
title_fullStr Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
title_full_unstemmed Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
title_sort Analysis of the financial statements: A comparison of Odebrecht before and after the Lava Jato Operation
author Marzzoni, David Nogueira Silva
author_facet Marzzoni, David Nogueira Silva
Souza, Eliana Maria de
author_role author
author2 Souza, Eliana Maria de
author2_role author
dc.contributor.author.fl_str_mv Marzzoni, David Nogueira Silva
Souza, Eliana Maria de
dc.subject.por.fl_str_mv Lava Jato
Odebrecht
Analysis of the Financial Statements.
Lava Jato
Odebrecht
Análise das Demonstrações Contábeis.
Lava Jato
Odebrecht
Análisis de Estados Financieros.
topic Lava Jato
Odebrecht
Analysis of the Financial Statements.
Lava Jato
Odebrecht
Análise das Demonstrações Contábeis.
Lava Jato
Odebrecht
Análisis de Estados Financieros.
description This research aims to compare Odebrecht's results, through the financial statements, after the Lava Jato operation. Therefore, a survey was made about which companies were involved in the operation. The research is characterized as bibliographic, since it was carried out based on records available from the company itself. Regarding the approach to the problem, the research is quantitative, as it analyzes the annual reports released by the organization in the years 2013, 2014 and 2015. As a result of the analyzes made through the financial statements, it can be seen that the company Odebrecht does not have good results. results, through analysis of the financial statements, after the launch of the Lava Jato operation. To this end, it is suggested for future research work on the Lava Jato operation, that seek to analyze the companies involved in this operation that are based in Southeast Brazil, and compare their development before and after the scandal triggered by the Federal Police, to be more in-depth and observed variables that were not analyzed in the present study.
publishDate 2020
dc.date.none.fl_str_mv 2020-04-28
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/3874
10.33448/rsd-v9i7.3874
url https://rsdjournal.org/index.php/rsd/article/view/3874
identifier_str_mv 10.33448/rsd-v9i7.3874
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/3874/3246
dc.rights.driver.fl_str_mv Copyright (c) 2020 David Nogueira Silva Marzzoni, Eliana Maria de Souza
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 David Nogueira Silva Marzzoni, Eliana Maria de Souza
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 9 No. 7; e64973874
Research, Society and Development; Vol. 9 Núm. 7; e64973874
Research, Society and Development; v. 9 n. 7; e64973874
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
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