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dc.contributor.advisorGuth, Sérgio Cavagnoli
dc.contributor.authorCastilhos, Nádia Cristina de
dc.contributor.otherAnsuj, Angela Pellegrin
dc.contributor.otherCamargo, Maria Emilia
dc.contributor.otherMotta, Marta Elisete Ventura da
dc.date.accessioned2017-12-06T16:50:26Z
dc.date.available2017-12-06T16:50:26Z
dc.date.issued2017-12-06
dc.date.submitted2017-08-31
dc.identifier.urihttps://repositorio.ucs.br/handle/11338/3357
dc.descriptionAs empresas são constantemente avaliadas, no que tange a resultados financeiros e econômicos, bem como as suas estratégias. As demonstrações financeiras são relatórios importantes na avaliação do desempenho da evolução patrimonial das organizações, fornecendo uma visão global da organização. Este estudo tem como objetivo identificar a relação entre Grau de Investimento, definido pelo rating do método de Guth, com o das certificadoras Standard & Poor's, Moody's e Fitch Ratings, com base nos dados das empresas listadas no IBRX 50. O grau de investimento de uma empresa concede um selo de “bom pagador”, esta avaliação ocorre de forma quantitativa e qualitativa, permitindo uma visão ampla dos negócios da organização. Para analisar a aderência do método que utiliza apenas indicadores financeiros e o divulgado pelas principais certificadoras será realizada uma pesquisa pelo método quantitativo-descritivo, utilizando as empresas listadas no IBRX50. A pesquisa é classificada como aplicada, com abordagem quantitativa, sendo apurado o grau de investimento pelo método de Guth através das demonstrações contábeis das empresas listadas no IBRX50, no ano de 2016, comparando com o divulgado pelas agencias certificadoras. Quanto ao objetivo é descritiva, utilizando procedimentos documentais, baseada em relatórios contábeis financeiros para calcular o grau de investimentos e os pareceres divulgados pelas certificadoras para comparar o rating divulgado como o apurado a partir dos seguintes indicadores financeiros: liquidez, rentabilidade, lucratividade, , solvência, endividamento e giro do ativo. Como resultados verificou-se a existência de diferenças entre o rating divulgado pelas agências, empresas que não possuem classificação divulgada pelas três certificadoras concomitantemente. A lista do IBRX50 contempla empresas que não foram avaliadas pelas certificadoras.pt_BR
dc.description.abstractCompanies are constantly evaluated in terms of financial and economic results as well as their strategies. The financial statements are important reports in assessing the performance of the organization's equity evolution, providing a global view of the organization. This study has as general objective to identify the relation between Investment Grade, defined by the rating of Guth’s Method, with the certifiers Standard & Poor's, Moody's and Fitch Ratings, based on the data of the companies listed in the IBRX 50. The degree of investment of a company grants it a "good payer" seal, this evaluation occurs quantitatively and qualitatively, allowing a broad view of the organization's business. In order to analyze the adherence of the method that uses only financial indicators and that disclosed by the main certifiers, a research based on a quantitative-descriptive method will be done, using the companies listed in the IBRX50, in 2016. The objective is descriptive, using documentary procedures, based on financial accounting reports to calculate the degree of investments and the opinions published by the certifiers to compare the rating disclosed as calculated from the financial indicators: Liquidity indebtedness, Immediate liquidity, Profitability of the asset, Profitability, Current liquidity, Dry liquidity, Solvency, Indebtedness of Liquid Equity, Return on Liquid Equity and Asset turnover. As results it was verified that there are differences between the ratings disclosed by the three agencies. The IBRX50 list includes companies that have not been evaluated by the certifiers.en
dc.description.sponsorshipCompanies are constantly evaluated in terms of financial and economic results as well as their strategies. The financial statements are important reports in assessing the performance of the organization's equity evolution, providing a global view of the organization. This study has as general objective to identify the relation between Investment Grade, defined by the rating of Guth’s Method, with the certifiers Standard & Poor's, Moody's and Fitch Ratings, based on the data of the companies listed in the IBRX 50. The degree of investment of a company grants it a "good payer" seal, this evaluation occurs quantitatively and qualitatively, allowing a broad view of the organization's business. In order to analyze the adherence of the method that uses only financial indicators and that disclosed by the main certifiers, a research based on a quantitative-descriptive method will be done, using the companies listed in the IBRX50, in 2016. The objective is descriptive, using documentary procedures, based on financial accounting reports to calculate the degree of investments and the opinions published by the certifiers to compare the rating disclosed as calculated from the financial indicators: Liquidity indebtedness, Immediate liquidity, Profitability of the asset, Profitability, Current liquidity, Dry liquidity, Solvency, Indebtedness of Liquid Equity, Return on Liquid Equity and Asset turnover. As results it was verified that there are differences between the ratings disclosed by the three agencies. The IBRX50 list includes companies that have not been evaluated by the certifiers.pt_BR
dc.language.isoptpt_BR
dc.subjectIndicadores econômicospt_BR
dc.subjectÍndices de mercado de açõespt_BR
dc.subjectInvestimentospt_BR
dc.subjectEconomic indicatorsen
dc.subjectStock price indexesen
dc.subjectInvestmentsen
dc.titleO grau de investimento corporativo das empresas listadas no IBRX50 : análise do rating divulgado pelas certificadoraspt_BR
dc.typeDissertaçãopt_BR
mtd2-br.advisor.instituationUniversidade de Caxias do Sulpt_BR
mtd2-br.advisor.latteshttp://lattes.cnpq.br/8909226553594492pt_BR
mtd2-br.author.lattesCASTILHOS, N. C.pt_BR
mtd2-br.program.namePrograma de Pós-Graduação em Administraçãopt_BR


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