A fleuriet assessment of brazilian companies from the household goods subsector

<p>Based on companies' financial concerns, especially those regarding solvency, the purpose of this article is to use the dynamic Fleuriet model, a trend in accounting and management, and the statistical method of multiple regression for the financial analysis and liquidity thermometer of...

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Autores principales:	Ismael da Silva Ferreira, José André Villas Boas Mello, André da Silva Menezes
Formato:	article
Lenguaje:	ES
Publicado:	Universidad Central de Venezuela 2020
Materias:	Management. Industrial management HD28-70 Business HF5001-6182
Acceso en línea:	https://doaj.org/article/c59aafd6e1664d4ba87e90cf602ab45e
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spelling	oai:doaj.org-article:c59aafd6e1664d4ba87e90cf602ab45e2021-11-25T23:41:44ZA fleuriet assessment of brazilian companies from the household goods subsector2542-3142https://doaj.org/article/c59aafd6e1664d4ba87e90cf602ab45e2020-07-01T00:00:00Zhttp://saber.ucv.ve/ojs/index.php/rev_GID/article/view/19114https://doaj.org/toc/2542-3142<p>Based on companies' financial concerns, especially those regarding solvency, the purpose of this article is to use the dynamic Fleuriet model, a trend in accounting and management, and the statistical method of multiple regression for the financial analysis and liquidity thermometer of the companies listed in the Brazilian Stock market, raw materials and futures (BM&F BOVESPA), classified as belonging to the household goods sector from 2015 to 2017. Through the Fleuriet method of dynamic analysis of working capital, it was possible to verify this subsector's performance by analyzing seven companies. The results identified show three companies in solid or excellent positions within the scale of the model used. In 2017, the results of the companies, Magazine Luiza and Whirlpool, improved compared to 2015/2016, due to short-term financing. The exception was Via Varejo, which was initially in a stronger financial position and weakened by using its cash balance as a source of funding, which deteriorated its situation. Besides, the sector's average shows excellent results in 2017, as the companies analyzed reported a positive balance of cash and working capital.</p> <strong>Keywords: </strong>Fleuriet; Dynamic evaluation; BM&FBovespaIsmael da Silva FerreiraJosé André Villas Boas MelloAndré da Silva MenezesUniversidad Central de VenezuelaarticleManagement. Industrial managementHD28-70BusinessHF5001-6182ESRevista Gestión I+D, Vol 5, Iss 2, Pp 60-82 (2020)
institution	DOAJ
collection	DOAJ
language	ES
topic	Management. Industrial management HD28-70 Business HF5001-6182
spellingShingle	Management. Industrial management HD28-70 Business HF5001-6182 Ismael da Silva Ferreira José André Villas Boas Mello André da Silva Menezes A fleuriet assessment of brazilian companies from the household goods subsector
description	<p>Based on companies' financial concerns, especially those regarding solvency, the purpose of this article is to use the dynamic Fleuriet model, a trend in accounting and management, and the statistical method of multiple regression for the financial analysis and liquidity thermometer of the companies listed in the Brazilian Stock market, raw materials and futures (BM&F BOVESPA), classified as belonging to the household goods sector from 2015 to 2017. Through the Fleuriet method of dynamic analysis of working capital, it was possible to verify this subsector's performance by analyzing seven companies. The results identified show three companies in solid or excellent positions within the scale of the model used. In 2017, the results of the companies, Magazine Luiza and Whirlpool, improved compared to 2015/2016, due to short-term financing. The exception was Via Varejo, which was initially in a stronger financial position and weakened by using its cash balance as a source of funding, which deteriorated its situation. Besides, the sector's average shows excellent results in 2017, as the companies analyzed reported a positive balance of cash and working capital.</p> <strong>Keywords: </strong>Fleuriet; Dynamic evaluation; BM&FBovespa
format	article
author	Ismael da Silva Ferreira José André Villas Boas Mello André da Silva Menezes
author_facet	Ismael da Silva Ferreira José André Villas Boas Mello André da Silva Menezes
author_sort	Ismael da Silva Ferreira
title	A fleuriet assessment of brazilian companies from the household goods subsector
title_short	A fleuriet assessment of brazilian companies from the household goods subsector
title_full	A fleuriet assessment of brazilian companies from the household goods subsector
title_fullStr	A fleuriet assessment of brazilian companies from the household goods subsector
title_full_unstemmed	A fleuriet assessment of brazilian companies from the household goods subsector
title_sort	fleuriet assessment of brazilian companies from the household goods subsector
publisher	Universidad Central de Venezuela
publishDate	2020
url	https://doaj.org/article/c59aafd6e1664d4ba87e90cf602ab45e
work_keys_str_mv	AT ismaeldasilvaferreira afleurietassessmentofbraziliancompaniesfromthehouseholdgoodssubsector AT joseandrevillasboasmello afleurietassessmentofbraziliancompaniesfromthehouseholdgoodssubsector AT andredasilvamenezes afleurietassessmentofbraziliancompaniesfromthehouseholdgoodssubsector AT ismaeldasilvaferreira fleurietassessmentofbraziliancompaniesfromthehouseholdgoodssubsector AT joseandrevillasboasmello fleurietassessmentofbraziliancompaniesfromthehouseholdgoodssubsector AT andredasilvamenezes fleurietassessmentofbraziliancompaniesfromthehouseholdgoodssubsector
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A fleuriet assessment of brazilian companies from the household goods subsector

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