Gerenciamento de resultados em relação aos índices econômico-financeiros: análise na Petrobras S/A

Abstract

With the current situation presented by the media and the economic-financial results presented on the company Petrobras, the fact that it is the largest oil company in Brazil and having as majority shareholder the Government of Brazil, an analysis of the Liquidity, Capital Structure and Profitability, the objective was to identify management in the results passed by the company through the economic-financial indexes. The research is quantitative in the approach, descriptive for the objectives and documentary for the procedures, having as analysis the period between the years 2008 and 2016. The analyzes made through the economic-financial indexes demonstrated the dependence that the company presents with third-party capital and its inability to discharge from its long-term debts, despite the information collected, it was not possible to identify the management of results in the company through the indexes, it would be necessary more strands for this conclusion.