Open AccessEarning Quality e o Desempenho das Companhias Brasileiras de Capital Aberto
Author(s) -
Josimar Pires da Silva,
Rafael Martins Noriller,
César Augusto Tibúrcio Silva,
Jorge Katsumi Niyama
Publication year - 2018
Publication title -
revista ibero-americana de estratégia
Language(s) - English
Resource type - Journals
ISSN - 2176-0756
DOI - 10.5585/riae.v17i2.2593
Subject(s) - proxy (statistics) , cash flow , profit (economics) , business administration , sample (material) , business , econometrics , economics , mathematics , statistics , microeconomics , accounting , chemistry , chromatography
The present work to analyze the relationship between earning quality versus performance of Brazilian companies listed in Brazil, Bolsa, Balcão (B3). The methodology consists of a descriptive, basic and quantitative approach with static panel data and multiple regression application. With a sample of 371 Brazilian publicly traded companies from 2010 to 2016. Nine relevant research hypotheses were elaborated on the relationship between the quality of profit and performance. We confirmed the hypothesis of the relation between the persistence with Return on Asset (ROA) and the persistence relation with the Operating Cash Flow (FCO). It is concluded that the main contribution of the research is the confirmation of the positive relation of the proxy persistence with the performance of the companies in Brazil.