Análise da relação entre o capital de giro e a rentabilidade das empresas do setor de comércio varejista listadas na B3
The main objective of this research is to analyze the relationship between Working Capital and Profitability of companies in the Retail Commerce sector listed on B3, from 2018 to 2022. To compose the sample, data was extracted from the financial statements and organized into data in panel. The depen...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/56976 |
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| Resumo: | The main objective of this research is to analyze the relationship between Working Capital and Profitability of companies in the Retail Commerce sector listed on B3, from 2018 to 2022. To compose the sample, data was extracted from the financial statements and organized into data in panel. The dependent variable was ROI and the explanatory variables are average operational deadlines: average inventory period (PME), average sales receipt period (PMR) and average supplier payment period (PMPF). The only variable that showed significance in all estimated regression models was PMPF, with an inverse relationship, as the factor that could influence this result is the atypical period of facing the Covid-19 pandemic. In order to understand the descriptive results obtained, a comparison of the behavior of the variables was carried out with the period from 2013 to 2017. The random effects regression model showed the relationship between these indicators, obtaining a general R 2 of approximately 9, 4%. The research indicates that high Working Capital deadlines impacted a decrease in Profitability, even with an increase in the average supplier payment period, it was not an indication of high profitability. |
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