Banca de DEFESA: JOSE MATHEUS BARBOSA DE SOUSA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JOSE MATHEUS BARBOSA DE SOUSA
DATE: 28/12/2022
TIME: 08:00
LOCAL: https://meet.google.com/ygc-unfg-eqf
TITLE:

COMPARATIVE ANALYSIS OF THE ECONOMIC AND FINANCIAL PERFORMANCE OF BRAZILIAN COMPANIES IN THE PUBLIC UTILITY SECTOR

KEY WORDS:

Economic and Financial Indicators. Performance Evaluation. Comparative Analysis. Public Utility.

PAGES: 80
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The present work aims to identify the relevant components of the economic-financial performance of the public utility sector and their respective similarities in relation to the results observed between the Energy, Gas, Water and Sewage services. Discussing aspects about the importance of comparative analysis and the ideals of Institutional Theory that companies that operate in similar conditions present similar performances, the research has a quantitative and descriptive character. For this purpose, 15 economic and financial indicators calculated using financial data collected manually and available in the Financial Statements released by these organizations were analyzed from 2010 to 2021. The final result of the Exploratory Factor Analysis with 8 indicators was the extraction of 3 factors that explain 78.84% of the variance of the original data, with Factor 01 entitled Indebtedness, Factor 02, Liquidity and Factor 03, Profitability. The evidence found shows that within the Brazilian Public Utility Sector, the components of economic and financial performance Debt (Factor 01), Liquidity (Factor 02) and Profitability (Factor 03) are statistically different depending on the type of service they provide, and that energy service providers do not have better results if analyzed broadly. As for the comparison between publicly traded and privately held companies, the performance components were different depending on the service they provide, highlighting the publicly traded energy companies that presented the best results in all components in relation to the other companies providers of gas, water and sewage services. In addition, it was possible to identify performance differences between companies with private or public management, highlighting the influence that subsidies can have on the performance of public companies, mainly in Gas and Water and Sewage. The findings corroborate previous studies and endorse the research regarding the consideration of specific characteristics of organizations in their performance analyzes and their influence on the similarity of their performances. 

COMMITTEE MEMBERS:
Presidente - 3220688 - ALEXANDRO BARBOSA
Interno - 2241320 - ATELMO FERREIRA DE OLIVEIRA
Externo à Instituição - DANIEL KNEBEL BAGGIO - UNIJUI