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- Title
ANÁLISE DO DESEMPENHO FINANCEIRO DAS EMPRESAS DO SETOR DE ÓLEO & GÁS POR MEIO DO COMPORTAMENTO DOS FLUXOS DE CAIXA NO PERÍODO DE 2010 A 2013.
- Authors
de Souza Abrahão, Sophie; da Silva Carvalho, Márcia; da Costa Marques, José Augusto Veiga
- Abstract
This study focuses on some of the cash flow indicators, emphasizing those that relate the total cash generated/ consumed from operating activities. Were selected 10 Oil and Gas public companies listed on SEC, that disclose their statements annually in F-20 form in the period from 2010 to 2013. The companies were selected taking the market value into consideration to choose the most relevant ones. The data applied in this research were obtained through the PFC Energy database, being structured in a way that was possible to analyze the behavior of cash flows through graphs. Through analysis, it was noticeable that the sample obeyed similar patterns of growth and reduction in almost all categories analyzed over the four years, fact that was not observed only in the indicator of quality of the result, which no logical pattern was found. It was also noticeable that for most of the analyzed companies, 2011 was the year in which they obtained the largest net profits, and, consequently, higher values of dividends paid and the biggest OCF results.
- Publication
RACE- Revista de Administraçâo, Contabilidade e Economia, 2015, Vol 14, Issue 3, p1063
- ISSN
2179-4936
- Publication type
Article