Análise do desempenho econômico-financeiro de companhias de capital aberto que passaram por recuperação judicial

Abstract

This research analyzes the economic and financial performance of publicly traded companies that underwent judicial reorganization between the years 2012 to 2017. Through research, five companies were found to be able to undergo judicial reorganization to OGX, Celpa, Eneva, Mangels and Rede Energia, using the data from the financial statements of each company, the financial and economic indicators were measured. The financial indicators used were current liquidity, debt composition and leverage and to measure economic performance the variables ROA, which is the return on the asset, which shows the generation of profitability obtained through the assets and also the ROA, which is the return, were used. on shareholders 'equity that measures the return on shareholders' investments. The results obtained show that the companies obtained good financial results in relation to current liquidity and debt composition, but having a worrying situation in the leverage which shows difficulties in relation to the long term obligation and finally obtained a variance of percentages in the ROA and ROE, showing generally good returns on profitability in recent years.