Análise da relação dos índices contábeis com o nível de governança corporativa

Abstract

EnglishThe industrial revolution, the development of capitalism and the integration of the corporate world has been based of creation of large corporations; thus, was born the issue of the separation of ownership and management while the corporate governance process was initiating. This study has been focused to analyze covers the years 2012, 2013 and 2014 on the level of corporate governance during short term period the financial indicators of companies; In addition, the road equipment segment has justified this research, due to topicality, relevance, increasing demand for research in the area of corporate governance and lack of research for the road equipment segment. The years from 2012 to 2014 have analyzed with regarding companies listed on Brazilian stock market (also called BOVESPA) and it has considered the size of companies and possible sample’s size. This research shouldn’t be referred to in the industry as a whole conclusion. The main results have found on average are the financial indicators haven’t shown relationship between corporate governance levels for the road equipment segment (transport equipment). portuguesA Revolucao Industrial, a evolucao do capitalismo e a integracao do mundo corporativo foram bases da criacao das grandes corporacoes e com isso nasceu a questao entre a segregacao da propriedade e a gestao, iniciando o processo de governanca corporativa. O objetivo deste artigo foi analisar, no periodo de curto prazo, os indicadores contabeis das empresas do segmento de material rodoviario. A analise compreende os anos de 2012 a 2014, em relacao ao nivel de governanca corporativa. Tal pesquisa se justifica em virtude da atualidade do tema, da relevância, da crescente demanda por pesquisas na area de governanca corporativa e da escassez de pesquisas para o segmento de material rodoviario. O principal resultado encontrado foi que, em media, os indicadores contabeis nao apresentam relacao entre os niveis de governanca corporativa para o segmento de material rodoviario do setor de Bens Industriais – Material de transporte.