Abstract
Changes in global economic environment meant that companies, particularly publicly traded, seek adaptations to global market model, which gives preference to the analysis of stock indicators profitability. In this sense, we carried out a quantitative study, based on data published by Petrobras SA, concerning the balance sheet comprising the period 2009 to 2013. Data analysis was carried out through statistical methods of covariance, correlation and linear regression. Among the findings of the paper, we emphasize that more than prove the good relations between the good historical results, the joint techniques of statistical methods serve as warnings to indicate to managers that something is not going as expected, thus helping the decision to promote a change in internal company policies, specifically in the way of investment allocation.
Highlights
Com as mudanças no cenário da economia mundial as empresas, principalmente as de capital aberto, têm buscado adaptações ao modelo globalizado de mercado que dá preferência à análise dos indicadores de rentabilidade de suas ações
We carried out a quantitative study, based on data published by Petrobras SA, concerning the balance sheet comprising the period 2009 to 2013
Among the findings of the paper, we emphasize that more than prove the good relations between the good historical results, the joint techniques of statistical methods serve as warnings to indicate to managers that something is not going as expected, helping the decision to promote a change in internal company policies, in the way of investment allocation
Summary
Com as mudanças no cenário da economia mundial as empresas, principalmente as de capital aberto, têm buscado adaptações ao modelo globalizado de mercado que dá preferência à análise dos indicadores de rentabilidade de suas ações. Segundo Assaf Neto (2009), as organizações têm revelado importantes avanços, por meio da mudança de uma postura convencional, com ênfase no lucro e na rentabilidade, para uma análise voltada à riqueza dos acionistas. Na segunda parte desta pesquisa realizou-se um estudo de correlação e uma aplicação da regressão linear nos itens que compõe o cálculo dos ativos circulantes, com isso pretende-se verificar quais itens têm uma maior contribuição para o aumento desse tipo de ativo, o qual é importante para o cálculo do balanço patrimonial, nesta etapa do artigo foram considerados dados mais recentes disponíveis ao investidor no site da empresa no período de julho de 2013 a junho de 2014
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