Desinvestimentos de ativos, crise econômica e o desempenho futuro das empresas
DOI:
https://doi.org/10.19094/contextus.2022.78644Palavras-chave:
crise econômica, restrições financeiras, desempenho, investimentos, desinvestimentosResumo
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.
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