Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag

Detalhes bibliográficos
Autor(a) principal: Freitas, Thais Rodrigues de
Data de Publicação: 2019
Outros Autores: Melo, Naiara das Chagas, Oliveira, Jéssica de Souza, Castro, Willian Antônio de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/1178
Resumo: This research presents as theme the profitability of the companies listed in the ISE - Corporate Sustainability Index. The general objective is to investigate whether the companies that are part of the ISE portfolio of the clothing, telephony and food industry segments in the years 2015 to 2017 presented a return and financial security for the shareholders. As for the methodology, this is a quantitative, documental and exploratory descriptive research. The data that compose the sample of this present research were collected through the financial statements of 19 companies listed in B3 for the years 2017, 2016 and 2015. The liquidity, indebtedness and economic indices are calculated to investigate whether companies classified in ISE economic and financial performance. To test whether the ISE component companies are more profitable, less indebted and have a better financial situation, the T-Student test is used. In the analyzes referring to the financial security indicators, it is stated that the companies participating in the ISE have a greater capacity to honor their commitments with or without dependence on their inventory, but in the analysis of dry liquidity under the standardized criteria of significance level, the averages are the same. In relation to the level of indebtedness, listed companies have a greater record of short-term debt and, on the other hand, non-ISE companies are more dependent on third-party capital. However, the study evidences a higher profitability of the companies included in the ISE portfolio and proves the viability for shareholders to invest in companies that are classified by the ISE.Incluir o resumo em inglês.
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spelling Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony BagRentabilidad De Las Empresas Listadas En La Cartera Ise – Índice De Sustentabilidad Empresarial De B3 – Brasil Bolsa BalcónRentabilidade Das Empresas Listadas Na Carteira Ise – Índice De Sustentabilidade Empresarial Da B3 – Brasil Bolsa BalcãoAccionistasISERentabilidad.AcionistasISERentabilidade.ShareholdersISEProfitabilityThis research presents as theme the profitability of the companies listed in the ISE - Corporate Sustainability Index. The general objective is to investigate whether the companies that are part of the ISE portfolio of the clothing, telephony and food industry segments in the years 2015 to 2017 presented a return and financial security for the shareholders. As for the methodology, this is a quantitative, documental and exploratory descriptive research. The data that compose the sample of this present research were collected through the financial statements of 19 companies listed in B3 for the years 2017, 2016 and 2015. The liquidity, indebtedness and economic indices are calculated to investigate whether companies classified in ISE economic and financial performance. To test whether the ISE component companies are more profitable, less indebted and have a better financial situation, the T-Student test is used. In the analyzes referring to the financial security indicators, it is stated that the companies participating in the ISE have a greater capacity to honor their commitments with or without dependence on their inventory, but in the analysis of dry liquidity under the standardized criteria of significance level, the averages are the same. In relation to the level of indebtedness, listed companies have a greater record of short-term debt and, on the other hand, non-ISE companies are more dependent on third-party capital. However, the study evidences a higher profitability of the companies included in the ISE portfolio and proves the viability for shareholders to invest in companies that are classified by the ISE.Incluir o resumo em inglês.Esta investigación presenta como tema la rentabilidad de las empresas listadas en la cartera ISE - Índice de Sustentabilidad Empresarial. El objetivo general de investigar si las empresas componentes de la cartera ISE de los segmentos de vestuario, telefonía e industria alimentaria en los años 2015 a 2017 presentaron retorno y seguridad financiera para los accionistas. En cuanto a la metodología, se trata de una investigación cuantitativa, documental y exploratoria descriptiva. Los datos que componen la muestra de esta presente investigación fueron recolectados a través de los estados financieros de 19 empresas listadas en la B3, referente a los años de 2017, 2016 y 2015. Se calculan los índices de liquidez, endeudamiento y económicos para investigar si las empresas encuadradas en el ISE tienen un mejor desempeño económico y financiero. Para probar si las empresas componentes del ISE son más rentables, menos endeudadas y tienen una mejor situación financiera, se utiliza la prueba T-Student. En los análisis referentes a los indicadores de seguridad financiera se afirma que las empresas participantes del ISE tienen mayor capacidad de honrar sus compromisos con o sin dependencia de su stock, sin embargo, en el análisis de la liquidez seca bajo los criterios de nivel de significancia estandarizados, que los promedios son iguales. En cuanto al nivel de endeudamiento, las empresas listadas poseen mayor registro de divisiones a corto plazo y en contrapartida las empresas no participantes del ISE poseen mayor dependencia de capital de terceros. Sin embargo, el estudio evidencia una mayor rentabilidad de las empresas encuadradas en la cartera ISE y demuestra la viabilidad para los accionistas a invertir en las empresas que son clasificadas por el ISE.Esta pesquisa apresenta como tema a rentabilidade das empresas listadas na carteira ISE - Índice de Sustentabilidade Empresarial. O objetivo geral investigar se as empresas componentes da carteira ISE dos segmentos de vestuário, telefonia e indústria alimentícia nos anos de 2015 à 2017 apresentaram retorno e segurança financeira para os acionistas. Quanto à metodologia, trata-se de uma pesquisa quantitativa, documental e exploratória descritiva. Os dados que compõem a amostra desta presente pesquisa foram coletados através dos demonstrativos financeiros de 19 empresas listadas na B3, referente aos anos de 2017, 2016 e 2015. São calculados os índices de liquidez, endividamento e econômicos para investigar se as empresas enquadradas no ISE possuem melhor desempenho econômico e financeiro. Para testar se as empresas componentes do ISE são mais rentáveis, menos endividadas e possuem uma melhor situação financeira, é utilizado o teste T-Student. Nas análises referentes aos indicadores de segurança financeira afirma-se que as empresas participantes do ISE possuem maior capacidade de honrar seus compromissos com ou sem dependência de seu estoque, porém, na análise da liquidez seca sob os critérios de nível de significância padronizados, nota-se que as médias são iguais. Em relação ao nível de endividamento, as empresas listadas possuem maior registro de dividas a curto prazo e em contrapartida as empresas não participantes do ISE possuem maior dependência de capital de terceiros. Contudo, o estudo evidência uma maior rentabilidade das empresas enquadradas na carteira ISE e comprova a viabilidade para os acionistas a investirem nas empresas que são classificadas pelo ISE.Research, Society and Development2019-05-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/117810.33448/rsd-v8i8.1178Research, Society and Development; Vol. 8 No. 8; e08881178Research, Society and Development; Vol. 8 Núm. 8; e08881178Research, Society and Development; v. 8 n. 8; e088811782525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/1178/969Copyright (c) 2019 Willian Antônio de Castro, Jessica de Souza Oliveira, Naiara das Chagas Melo, Thais Rodrigues de Freitasinfo:eu-repo/semantics/openAccessFreitas, Thais Rodrigues deMelo, Naiara das ChagasOliveira, Jéssica de SouzaCastro, Willian Antônio de2020-03-25T16:06:55Zoai:ojs.pkp.sfu.ca:article/1178Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:26:19.296812Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
Rentabilidad De Las Empresas Listadas En La Cartera Ise – Índice De Sustentabilidad Empresarial De B3 – Brasil Bolsa Balcón
Rentabilidade Das Empresas Listadas Na Carteira Ise – Índice De Sustentabilidade Empresarial Da B3 – Brasil Bolsa Balcão
title Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
spellingShingle Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
Freitas, Thais Rodrigues de
Accionistas
ISE
Rentabilidad.
Acionistas
ISE
Rentabilidade.
Shareholders
ISE
Profitability
title_short Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
title_full Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
title_fullStr Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
title_full_unstemmed Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
title_sort Profitability Of Companies Listed On The Portfolio Ise – Business Sustainability Index Of B3 – Brazil Balcony Bag
author Freitas, Thais Rodrigues de
author_facet Freitas, Thais Rodrigues de
Melo, Naiara das Chagas
Oliveira, Jéssica de Souza
Castro, Willian Antônio de
author_role author
author2 Melo, Naiara das Chagas
Oliveira, Jéssica de Souza
Castro, Willian Antônio de
author2_role author
author
author
dc.contributor.author.fl_str_mv Freitas, Thais Rodrigues de
Melo, Naiara das Chagas
Oliveira, Jéssica de Souza
Castro, Willian Antônio de
dc.subject.por.fl_str_mv Accionistas
ISE
Rentabilidad.
Acionistas
ISE
Rentabilidade.
Shareholders
ISE
Profitability
topic Accionistas
ISE
Rentabilidad.
Acionistas
ISE
Rentabilidade.
Shareholders
ISE
Profitability
description This research presents as theme the profitability of the companies listed in the ISE - Corporate Sustainability Index. The general objective is to investigate whether the companies that are part of the ISE portfolio of the clothing, telephony and food industry segments in the years 2015 to 2017 presented a return and financial security for the shareholders. As for the methodology, this is a quantitative, documental and exploratory descriptive research. The data that compose the sample of this present research were collected through the financial statements of 19 companies listed in B3 for the years 2017, 2016 and 2015. The liquidity, indebtedness and economic indices are calculated to investigate whether companies classified in ISE economic and financial performance. To test whether the ISE component companies are more profitable, less indebted and have a better financial situation, the T-Student test is used. In the analyzes referring to the financial security indicators, it is stated that the companies participating in the ISE have a greater capacity to honor their commitments with or without dependence on their inventory, but in the analysis of dry liquidity under the standardized criteria of significance level, the averages are the same. In relation to the level of indebtedness, listed companies have a greater record of short-term debt and, on the other hand, non-ISE companies are more dependent on third-party capital. However, the study evidences a higher profitability of the companies included in the ISE portfolio and proves the viability for shareholders to invest in companies that are classified by the ISE.Incluir o resumo em inglês.
publishDate 2019
dc.date.none.fl_str_mv 2019-05-30
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/1178
10.33448/rsd-v8i8.1178
url https://rsdjournal.org/index.php/rsd/article/view/1178
identifier_str_mv 10.33448/rsd-v8i8.1178
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/1178/969
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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. 8 No. 8; e08881178
Research, Society and Development; Vol. 8 Núm. 8; e08881178
Research, Society and Development; v. 8 n. 8; e08881178
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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