文章基本信息

标题：ANÁLISE DA VARIÂNCIA DOS INDICADORES DE DESEMPENHO DAS EMPRESAS QUE PASSARAM POR OPERAÇÕES DE COMBINAÇÃO DE NEGÓCIOS
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作者：Edson Roberto Macohon ; Marcus Vinícius Moreira Zittei ; Roberto Carlos Klann 等
期刊名称：Contextus
印刷版ISSN：1678-2089
电子版ISSN：2178-9258
出版年度：2016
卷号：14
期号：2
页码：199-211
语种：Portuguese
出版社：Universidade Federal do Ceará
摘要：The objective of this research is to analyze the variance of performance indicators of 47 companies listed on the BM&FBOVESPA that have gone through business combination operations in 2010. From a quantitative approach, the study is characterized as descriptive, it is conducted through documentary analysis using ANOVA. The analysis factors are the year, from 2008 to 2015 and Sector, which covers seven sub-divisions. The ANOVA analysis does not indicate that there are statistically significant differences between the different levels of the Year factor. The variable ROA showed variance in relation to the sector factor. Thus, the significant variability of ROA index is not correlated to the M&A process. It is concluded that the statistically significant changes in the period of analysis cannot be correlated to business combination transactions (M&A).
关键词：Variance. Performance indicators. Business combinations. Mergers and acquisitions.;Varianza. Indicadores de rendimiento. Combinaciones de negócios. Fusiones y adquisiciones.