Uma análise comparativa de indicadores financeiros entre empresas listadas em segmentos diferenciados BOVESPA e as do mercado tradicional

Abstract

This work makes an economic and financial analysis of the companies listed in BM&FBOVESPA in order to verify if the economic and financial indicators of the companies with best practices of Corporate Governance are better than those of others companies. A bibliography review about the adoption of good practices of Corporate Governance, the set of required practices to be part of the differentiated levels at Bovespa and the financial indexes used for companies evaluation was made. This is a descriptive research with a quantitative approach made through bibliographic and documental research, and data analysis of the companies listed in Bovespa in 2011, obtained in a system called Economática. Results indicate that companies that adopt best practices of Corporate Governance, as a result of their presence in the differentiated levels, tend to have more favorable indicators than the other ones.