A relevância da informação contábil na identificação de empresas criadoras de valor: um estudo do setor de energia elétrica brasileiro
| Autor: | Ana Carolina Costa Corrêa, Alexandre Assaf Neto, Sílvio Hiroshi Nakao, Alyne Anteveli Osajima |
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| Jazyk: | portugalština |
| Rok vydání: | 2012 |
| Předmět: | |
| Zdroj: | Revista Contemporânea de Contabilidade, Vol 9, Iss 18, Pp 137-166 (2012) |
| Druh dokumentu: | article |
| ISSN: | 1807-1821 2175-8069 |
| Popis: | The relevance of accounting information is one of the accounting guiding principles. Knowing that value creation is one of the main objectives of the company, this study sought to identify the most relevant financial indicators for discriminating companies that create value in the Brazilian electricity sector. We used a sample of 52 companies listed on the BM&FBOVESPA, totaling 385 annual statements. The results indicate that there was value generation in 41.82% of cases. In addition, they point four indicators as most relevant: return on equity, bank debt composition, financial independence and composition of debt. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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