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...
| Autores: | , , , |
|---|---|
| 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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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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1853663725552140288 |
| score |
15,300724 |