ECONOMIC-FINANCIAL ANALYSIS OF INSURANCE BRANCH INDICATORS

• Autor(a) principal: Caldeira, Ana Paula de Oliveira
• Data de Publicação: 2020
• Outros Autores: Santos, Fernando de Almeida
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Latin American Journal of Business Management
• Texto Completo: https://www.lajbm.com.br/index.php/journal/article/view/608
• topic: insurers; analyze; indicators; performance; B3; seguradoras; indicadores de atividade; desempenho; bolsa de valores.

It is observed that insurers have had in the last 15 years a substantial increase in the volume of revenues and an increasing participation in the country's Gross Domestic Product (GDP), according to a report released by Susep in 2019. Therefore, this article aims to compare the companies' performance, considering the activity indicators, related and used by the sector and comparing them with the liquidity, capital structure and profitability indexes, in the period from 2017 to 2019, according to the available annual financial statements. With this, we sought to compare the activity market and traditional indicators of 5 companies traded on the São Paulo Stock Exchange. At the end, we seek to give an overview of the sector in order to verify performance. The contribution of research is to be able to provide a view of the market using two views.