Desinversión de activos, crisis económica y rendimiento futuro de las empresas

Autores/as

DOI:

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

Palabras clave:

crisis económica, limitaciones financieras, rendimiento, inversiones, desinversiones

Resumen

La investigación analizó el impacto de las desinversiones de activos realizadas por empresas con limitaciones financieras en el rendimiento futuro, así como su potencial para revertir pérdidas pasadas. Luego de aplicar el emparejamiento de las empresas, se realizó la estimación de las relaciones de las variables a través de GMM y LOGIT. De esta investigación indican que existe evidencia de que la venta de activos por parte de empresas con restricciones financieras contribuye al desempeño futuro. Una contribución de esta investigación es para los administradores que tienen resultados empíricos que aún no han sido discutidos en la literatura brasileña y que pueden servir de apoyo en la toma de decisiones sobre la política de venta o mantenimiento de activos.

Biografía del autor/a

Simone Dias de Moraes, Fucape Business School

Master in Accounting from Fucape Business School

Silvania Neris Nossa, Fucape Business School

Professor at Fucape Business School
PhD in Accounting and Administration from Fucape Business School

Nádia Cardoso Moreira, Fucape Business School

Professor at Fucape Business School
PhD in Accounting and Administration from Fucape Business School

Talles Vianna Brugni , Fucape Business School

Professor at Fucape Business School
PhD in Controlling and Accounting from University of Sao Paulo (USP)

Citas

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Publicado

2022-09-20

Cómo citar

Moraes, S. D. de, Nossa, S. N., Moreira, N. C., & Brugni , T. V. (2022). Desinversión de activos, crisis económica y rendimiento futuro de las empresas. Contextus – Revista Contemporánea De Economía Y Gestión, 20, 266–279. https://doi.org/10.19094/contextus.2022.78644

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