Analysis of changes impact in the Brazilian Accounting Standards: a comparative study of the economic and financial ratios of brazilian companies for the year 2007

The main objective of this study is to compare economic and financial ratios of Brazilian companies traded, listed on the Bovespa. Tests were performed for mean differences for the following indicators of the 75 companies in the sample: debt, profitability, debt composition, immobilization of non-cu...

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Bibliographic Details
Main Authors: Josué Pires Braga, Marcelo Bicalho Viturino de Araujo, Marcelo Álvaro da Silva Macedo, Luiz João Corrar
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2011-11-01
Series:Revista Contemporânea de Contabilidade
Subjects:
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/16727