Decisões de Investimento em Ativos de Longo Prazo nas Empresas Brasileiras: Qual a Aderência ao Modelo Teórico?
| Autor: | Fábio Frezatti, Diógenes de Souza Bido, Ana Paula Capuano da Cruz, Marcelo Francini Girão Barroso, Maria José de Camargo Machado |
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| Jazyk: | English<br />Spanish; Castilian<br />Portuguese |
| Rok vydání: | 2012 |
| Předmět: | |
| Zdroj: | RAC: Revista de Administração Contemporânea, Vol 16, Iss 1, Pp 1-22 (2012) |
| Druh dokumentu: | article |
| ISSN: | 1415-6555 1982-7849 |
| Popis: | This study sought to determine how large Brazilian organizations treat long-term investments. The theoreticalconstruct took into account literature from the fields of strategy and finance, both of which offer hypotheses thatuse methods and mechanisms in order to evaluate investments. Using an online questionnaire, a survey including82 companies was developed. Utilizing structural equation modeling, partial adherence to the theoretical modelwas found. It was found that the mechanisms of investment analysis are positively associated with concern aboutthe perceived risk analysis. In addition, it was discovered that projects approved through strategic planning haverelatively more structured monitoring; and also that a greater need for defining funding and opportunity costs ispositively associated with a project’s inclusion in strategic planning. |
| Databáze: | Directory of Open Access Journals |
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