ANALYSIS OF THE FINANCIAL STRUCTURES OF AGRIBUSINESS COMPANIES

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DOI:

https://doi.org/10.12712/rpca.v16i3.55010

Abstract

The objective of the research was to analyze the changes in the financial ratings of agribusiness companies listed on the B3, in periods of economic prosperity and crisis, through the Fleuriet model. The research is descriptive and quantitative, with the use of secondary data, which were extracted from the companies' balance sheets and used to calculate the variables of the Fleuriet model, the financial ratings, and the descriptive and Spearman correlation analyses. The results found reveal that most organizations presented the "Solid" and "Unsatisfactory" financial situations, which are characterized by the presence of capital needs.

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Author Biographies

Raidan Iago dos Santos, Universidade Federal de Alagoas

Graduado em Ciências Contábeis pela Universidade Federal de Alagoas (UFAL).

Valdemir da Silva, Universidade Federal de Alagoas

Mestre em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE). Professor do Curso de Ciências Contábeis da Universidade Federal de Alagoas (UFAL).

Carlos Everaldo Silva da Costa, Universidade Federal de Alagoas

Doutor em Administração pela Universidade Federal de Pernambuco (UFPE). Professor do Curso de Administração da Universidade Federal de Alagoas (UFAL).

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Published

2022-09-27

Issue

Vol. 16 No. 3 (2022)

Section

Artigos/Papers

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