Traditional and dynamic economic-financial analyses and Performance as perceived by the stock market: a study of Textile and clothing sector companies from brazil, 1998-2007 - doi: 10.4025/enfoque.v28i3.9401

Authors

  • Marcos Roberto Perucello UFPR Author
  • Moisés Prates Silveira UFPR Author
  • Robert Armando Espejo UFPR/FACET Author

DOI:

https://doi.org/10.4025/enfoque.v28i3.9401

Keywords:

Economic and Financial Analysis, Fleuriet Model, Performance, Stock Market

Abstract

Analyse the accounting data of the companies is a competence required from the financial analysts,because this action can be important for the value of the company in the Stock Market. The aim of thispaper is to identify if the Stock Market is able to recognize the companies performance analysed by thetraditional and dynamic techniques, based on the balance sheet and profit and loss demonstratives.The methodological approach was descriptive and it was used documents from brazilian textilecompanies that have theirs stocks on the Brazilian Stock Market - Bovespa. Data from 1998 to 2007were analised and showed that the company that had the best rating in the dynamic and traditionalmethods was also the best company considered by the Stock Market evaluation, suggesting that theaccounting data are important for the investors.

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Author Biographies

  • Marcos Roberto Perucello, UFPR
    Especialista em Contabilidade e Finanças - UFPR
  • Moisés Prates Silveira, UFPR
    Professor Adjunto - Departamento de Contabilidade - UFPR Mestre em Administração - UFRGS
  • Robert Armando Espejo, UFPR/FACET
    Mestrando em Contabilidade e Finanças - UFPR Coordenador e Professor do curso de Ciências Contábeis da FACET

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Published

2010-04-04

Issue

Vol. 28 No. 3 (2009)

Section

Original Articles

License

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How to Cite

Perucello, M. R., Silveira, M. P., & Espejo, R. A. (2010). Traditional and dynamic economic-financial analyses and Performance as perceived by the stock market: a study of Textile and clothing sector companies from brazil, 1998-2007 - doi: 10.4025/enfoque.v28i3.9401. Enfoque: Reflexão Contábil, 28(3), 36-50. https://doi.org/10.4025/enfoque.v28i3.9401