Análise do impacto das despesas financeiras no resultado de empresas listadas na BM&F Bovespa em 2015

Abstract

This research has per objective explicate an analysis Multicaso in 30 companies listed in the BOVESPA index to identify the impact of interest rate hikes on the degree of leverage of these companies in the year 2015, and through this research analysis, we sought to know more about financial results and how the financial situation is Of each company of the thirty selected and listed on the BOVESPA (Stock Exchange) in 2015. Through a random collection survey, seeking to diversify the sample analyzed according to the classification of sectors and subsectors and segments, from the Research, it was possible to collect the following information necessary to calculate financial leverage, shareholders' equity, net income, total assets and financial expenses, and thus it can be seen that BM & BOVESPA has 464 (four hundred and sixty four) companies Active, where it was possible to search thirty companies randomly listed on BOVESPA 2015. To develop the Research and Analysis of M (23.33%) analyzed in the sample had financial leverage above 1 (one), that is, they benefited from the capitation of third-party capital in the year 2015. The results presented indicate that The majority of the companies analyzed (76.67%), had a negative impact on their results due to the high SELIC rate and / or the unfavorable US dollar exchange rate variation on their debt contracted in this currency (passive exchange variation) in the year 2015.