RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES

This paper aims to analyze the relationship between economic-financial performance and economic cycles in agribusiness companies in the non-cyclical consumer sector from 2010 to 2020. For this purpose, quantitative, descriptive, and documentary research techniques were used, with a sample of sevente...

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Detalles Bibliográficos
Autores: Guedes, Daniele Silva, Oliveira, Elis Regina, Santos, Geovane Camilo dos, Ferreira, Ronivaldo Alcebíades
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:Brasil
Institución:Pontifícia Universidade Católica de São Paulo (PUC-SP)
Repositorio:Redeca
Idioma:portugués
OAI Identifier:oai:ojs.pkp.sfu.ca:article/54751
Acceso en línea:https://revistas.pucsp.br/index.php/redeca/article/view/54751
Access Level:acceso abierto
Palabra clave:PIB
Câmbio
Ebitda
Margem líquida
ROA
GDP
Exchange
Net Margin
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spelling RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLESRELAÇÃO DO DESEMPENHO ECONÔMICO-FINANCEIRO DAS EMPRESAS DO AGRONEGÓCIO DA B3 E OS CICLOS ECONÔMICOSPIBCâmbioEbitdaMargem líquidaROAGDPExchangeEbitdaNet MarginROAThis paper aims to analyze the relationship between economic-financial performance and economic cycles in agribusiness companies in the non-cyclical consumer sector from 2010 to 2020. For this purpose, quantitative, descriptive, and documentary research techniques were used, with a sample of seventeen companies and data collected via Economática®. Descriptive statistics and correlation tests (Spearman) were applied for data treatment. The indicators' liquidity, capital structure (CE), indebtedness, profitability, and return were related to the exchange rate, economic cycle, and agribusiness GDP (PIBA). The results show positive and non-significant associations between profitability and return indexes with the exchange rate and the PIBA. On the other hand, the participation of third-party capital showed a direct and significant association with the exchange rate. This study contributes to understanding the behavior of the non-cyclical consumer sector responding to economic fluctuations, showing the relationship between the exchange rate with the CE of the companies.Este artigo objetiva analisar a relação entre o desempenho econômico-financeiro e os ciclos econômicos nas empresas do agronegócio do setor de consumo não cíclico no período 2010-2020. Para tanto, utilizaram-se as técnicas de pesquisa quantitativa, descritiva e documental, com amostra de dezessete companhias e dados coletados via Economática®. Aplicou-se estatística descritiva e teste de correlação (Spearman) para tratamento dos dados. Os indicadores liquidez, estrutura de capital (EC), endividamento, lucratividade e rentabilidade foram relacionados com o câmbio, com o ciclo econômico e com o PIB do agronegócio (PIBA). Os resultados evidenciam associações positivas e não significativas entre índices de lucratividade e rentabilidade com o câmbio e o PIBA. Já a participação de capital de terceiros apresentou associação direta e significativa com o câmbio. Este estudo contribui para a compreensão do comportamento do setor de consumo não cíclico em face às flutuações econômicas, evidenciando relação do câmbio com a EC das companhias.Pontifícia Universidade Católica de São Paulo2021-08-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://revistas.pucsp.br/index.php/redeca/article/view/5475110.23925/2446-9513.2021v8i1p128-143Redeca, Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos; v. 8 n. 1 (2021); 128-1432446-9513reponame:Redecainstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPporhttps://revistas.pucsp.br/index.php/redeca/article/view/54751/37471Copyright (c) 2021 Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos (REDECA)info:eu-repo/semantics/openAccessGuedes, Daniele SilvaOliveira, Elis ReginaSantos, Geovane Camilo dosFerreira, Ronivaldo Alcebíades2021-08-06T19:09:29Zoai:ojs.pkp.sfu.ca:article/54751Revistahttps://revistas.pucsp.br/index.php/redecaPRIhttps://revistas.pucsp.br/index.php/redeca/oairedeca@pucsp.br | asamaral@pucsp.br2446-95132446-9513opendoar:2021-08-06T19:09:29Redeca - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.none.fl_str_mv RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
RELAÇÃO DO DESEMPENHO ECONÔMICO-FINANCEIRO DAS EMPRESAS DO AGRONEGÓCIO DA B3 E OS CICLOS ECONÔMICOS
title RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
spellingShingle RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
Guedes, Daniele Silva
PIB
Câmbio
Ebitda
Margem líquida
ROA
GDP
Exchange
Ebitda
Net Margin
ROA
title_short RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
title_full RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
title_fullStr RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
title_full_unstemmed RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
title_sort RELATION BETWEEN THE ECONOMIC-FINANCIAL PERFORMANCE OF B3 AGRIBUSINESS COMPANIES AND THE ECONOMIC CYCLES
dc.creator.none.fl_str_mv Guedes, Daniele Silva
Oliveira, Elis Regina
Santos, Geovane Camilo dos
Ferreira, Ronivaldo Alcebíades
author Guedes, Daniele Silva
author_facet Guedes, Daniele Silva
Oliveira, Elis Regina
Santos, Geovane Camilo dos
Ferreira, Ronivaldo Alcebíades
author_role author
author2 Oliveira, Elis Regina
Santos, Geovane Camilo dos
Ferreira, Ronivaldo Alcebíades
author2_role author
author
author
dc.subject.por.fl_str_mv PIB
Câmbio
Ebitda
Margem líquida
ROA
GDP
Exchange
Ebitda
Net Margin
ROA
topic PIB
Câmbio
Ebitda
Margem líquida
ROA
GDP
Exchange
Ebitda
Net Margin
ROA
description This paper aims to analyze the relationship between economic-financial performance and economic cycles in agribusiness companies in the non-cyclical consumer sector from 2010 to 2020. For this purpose, quantitative, descriptive, and documentary research techniques were used, with a sample of seventeen companies and data collected via Economática®. Descriptive statistics and correlation tests (Spearman) were applied for data treatment. The indicators' liquidity, capital structure (CE), indebtedness, profitability, and return were related to the exchange rate, economic cycle, and agribusiness GDP (PIBA). The results show positive and non-significant associations between profitability and return indexes with the exchange rate and the PIBA. On the other hand, the participation of third-party capital showed a direct and significant association with the exchange rate. This study contributes to understanding the behavior of the non-cyclical consumer sector responding to economic fluctuations, showing the relationship between the exchange rate with the CE of the companies.
publishDate 2021
dc.date.none.fl_str_mv 2021-08-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistas.pucsp.br/index.php/redeca/article/view/54751
10.23925/2446-9513.2021v8i1p128-143
url https://revistas.pucsp.br/index.php/redeca/article/view/54751
identifier_str_mv 10.23925/2446-9513.2021v8i1p128-143
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistas.pucsp.br/index.php/redeca/article/view/54751/37471
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
dc.source.none.fl_str_mv Redeca, Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos; v. 8 n. 1 (2021); 128-143
2446-9513
reponame:Redeca
instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron:PUC_SP
instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
institution PUC_SP
reponame_str Redeca
collection Redeca
repository.name.fl_str_mv Redeca - Pontifícia Universidade Católica de São Paulo (PUC-SP)
repository.mail.fl_str_mv redeca@pucsp.br | asamaral@pucsp.br
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score 15,300724