FINANCIAL DISTRESS E O DESEMPENHO ECONÔMICO, DE MERCADO E FINANCEIRO

Autores

  • Micheli Aparecida Lunardi Universidade Regional de Blumenau - FURB
  • Ângela Bilk Universidade Regional de Blumenau - FURB
  • Moacir Manoel Rodrigues Junior Universidade Regional de Blumenau-FURB

DOI:

https://doi.org/10.22561/cvr.v31i1.4853

Palavras-chave:

Financial Distress, Desempenho Econômico, Desempenho de Mercado e Desempenho financeiro

Resumo

Este estudo teve por objetivo verificar a influência dos indicadores de desempenho econômico, de mercado e financeiro no financial distress nas empresas brasileiras. Para tal, foi realizada uma pesquisa descritiva, documental, com abordagem quantitativa dos dados, com a utilização de métodos estatísticos para a análise, como a Regressão Logística. Os dados coletados foram do período de 2006 a 2015. A amostra do estudo compreendeu as empresas brasileiras que possuíam valores disponíveis para a financial distress e o desempenho econômico, de mercado e financeiro, resultando em 309 empresas que compreenderam 3.090 observações. De maneira geral, os achados do estudo evidenciam influência dos indicadores de desempenho econômico, de mercado e financeiro no financial distress. Os achados demonstram que as situações anteriores à falência (financial distress), pode ser percebido analisando os indicadores econômico, de mercado e financeiros. Deste modo, o estudo contribui identificando os indicadores econômicos, de mercado e financeiros com um papel importante na previsão de financial distress em empresas brasileiras, demonstrando que os stakeholder podem avaliar tais indicados para analisar a situação financeira da empresa.

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Publicado

2020-03-30

Como Citar

LUNARDI, M. A.; BILK, Ângela; RODRIGUES JUNIOR, M. M. FINANCIAL DISTRESS E O DESEMPENHO ECONÔMICO, DE MERCADO E FINANCEIRO. Contabilidade Vista & Revista, [S. l.], v. 31, n. 1, p. 85-104, 2020. DOI: 10.22561/cvr.v31i1.4853. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/4853. Acesso em: 23 nov. 2020.