Desinvestimentos de ativos, crise econômica e o desempenho futuro das empresas

Autores

DOI:

https://doi.org/10.19094/contextus.2022.78644

Palavras-chave:

crise econômica, restrições financeiras, desempenho, investimentos, desinvestimentos

Resumo

A pesquisa investigou o impacto dos desinvestimentos de ativos realizados por empresas comrestriçõesfinanceiras sobre o desempenho futuro, bem como seu potencial de reversão de prejuízos passados. Após aplicação de pareamento das empresas listadas na B3, as estimações das relações das variáveis deram-se por meio de GMM e LOGIT. Os achados da pesquisa indicam aumento da probabilidade de reversão prejuízos passados por empresas jovens em função da venda de ativos. Uma contribuição desta pesquisa é para os gestores que têm resultados empíricos ainda não discutidos na literatura brasileira e que podem servir de suporte na tomada de decisão sobre a política de venda ou de manutenção de ativos.

Biografia do Autor

Simone Dias de Moraes, Fucape Business School

Mestre em Ciências Contábeis pela Fucape Business School

Silvania Neris Nossa, Fucape Business School

Professora na Fucape Business School

Doutora em Ciências Contábeis e Administração pela Fucape Business School

Nádia Cardoso Moreira, Fucape Business School

Professora na Fucape Business School

Doutora em Ciências Contábeis e Administração pela Fucape Business School

Talles Vianna Brugni , Fucape Business School

Professor na Fucape Business School

Doutor em Finanças e Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (USP)

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Publicado

2022-09-20

Como Citar

Dias de Moraes, S. ., Neris Nossa, S., Cardoso Moreira, N. ., & Vianna Brugni , T. . (2022). Desinvestimentos de ativos, crise econômica e o desempenho futuro das empresas. Contextus – Revista Contemporânea De Economia E Gestão, 20, 266–279. https://doi.org/10.19094/contextus.2022.78644

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