Estrutura de capital das empresas com concentração de propriedade
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Data
2023-08-09
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Universidade Federal de Goiás
Resumo
The objective of this research is to examine the capital structure of companies with ownership concentration, to verify if there are differences with respect to the others. For this purpose, data were collected on the debt-equity ratio and the percentage of ownership concentration of the largest shareholder of Brazilian public companies listed on the B3. The study sample included data from all Brazilian publicly traded companies available in the Economatica database from 2018 to 2022, for a total of 1,940 firm-year observations. The data were analyzed using descriptive statistics, t-test of differences in means, and non-parametric Mann-Whitney test. The results indicated that there are no differences between the capital structure of companies with concentrated ownership and the others. In view of the above, this research contributes to the literature, since it expands the results on the theme of corporate finance in the Brazilian scientific environment.
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Concentração de propriedade, Estrutura de capital, Gestão financeira, Ownership concentration, Property concentration, Financial management
Citação
DAMACENO, Thálita Silva. Estrutura de capital das empresas com concentração de propriedade. 2023. 25 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023.