Análise da relação do endividamentoe da lucratividade das sociedades listadas na BM&FBOVESPA com seus respectivos ativos intangíveis

Detalhes bibliográficos
Ano de defesa: 2014
Autor(a) principal: Araújo, Marcelle Holanda
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Não Informado pela instituição
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://www.repositorio.ufc.br/handle/riufc/9625
Resumo: The intangible goods of the open capital companies is a relevant aspect in the composition of the gross patrimony of companies and study them together with the indebtedness and profitability of such companies was the main mark of the present work, once such association gives data that demonstrate the contribution of those goods to resources leveraging in a way to provide a development for the companies. The financial statement presentation of the listed companies in BM&FBOVESPA served as base of data for the research, from where were extracted 1.493 observations regarding the years from 2010 to 2012. Through simple linear regressions analyze the relationship of the Intangible group profitability (thus identifying the economic returns of enterprises) and debt (considering raising funds through own capital and others) of those companies. The results allow us to conclude, for example, that the study of profitability for each R$ 1.00 (one real) Intangible applied in the enterprise will earn R$ 0.11 (eleven cents) in economic returns, presenting higher profitability compared with other investments of the Assets and that it is still not satisfactorily explored in acquisition of resources, delaying, in the final analysis, a more efficient economical growth of the companies. Keywords: