Índice De Sustentabilidade Empresarial E Desempenho Econômico-Financeiro: Estudo Do Setor Brasileiro De Energia Elétrica

Fraga, Matheus Oliveira; Oliveira, Elis Regina de; Santos, Geovane Camilo; Ferreira, Ronivaldo Alcebíades

doi:10.13059/racef.v12i3.881

Cited by 3 publications

(3 citation statements)

References 18 publications

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“…The reduction in GDP, together with the increase in unemployment, can lead to a reduction in family income and, consequently, cause a decrease in the number of beneficiaries. The decrease in interest rates can affect the structure of capital, profitability and profitability (Fraga, Oliveira, Santos, & Ferreira, 2021;Jacques, Borges, & Miranda, 2020).…”

Section: Roe= 𝑁𝑒𝑡 𝑅𝑒𝑠𝑢𝑙𝑡mentioning

confidence: 99%

Performance of health plan operators: before and during the pandemic

Marques

Oliveira²,

Santos³

et al. 2023

AMBIENTE

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Objective: To analyze the economic-financial and operational performance of Health Plan Operators (HPO), before (3Q2018-4Q2019) and during the pandemic (1Q2020-2Q2021) under the theory of institutional isomorphism. Method: This is descriptive documentary research that uses statistical techniques to compare medians (Wilcoxon and Kruskal-Wallis) and correlation (Spearman) between performance and socioeconomic indicators, considering the five Health Plan Operators (HPO) with the largest number of beneficiaries. Results: A statistically significant reduction was observed, after the beginning of the pandemic, for the indicators of profitability, expenses, cost variation, and financial result. On the other hand, there was a growth in current liquidity and an increase in the mean receipt timeframe of payments (CRPM) and event payment (APTE). The performance comparison shows that in the pandemic, profitability and APTE were no longer significantly different. As for the association between the variables, the unemployment rate shows the highest number of relationships with the performance levels. Theoretical/methodological contributions: Highlights the performance of the five largest OPS, considering the Sars-Cov-2 pandemic period, considering that these companies can be directly affected by the potential increase in demand for health care by their beneficiaries. By the theoretical prism of institutional isomorphism, these companies are references for the sector.

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Section: Roe= 𝑁𝑒𝑡 𝑅𝑒𝑠𝑢𝑙𝑡mentioning

confidence: 99%

Performance of health plan operators: before and during the pandemic

Marques

Oliveira²,

Santos³

et al. 2023

AMBIENTE

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“…A redução do PIB, em concomitância com o aumento de desemprego, pode gerar redução da renda familiar e, por consequência, provocar um decréscimo do número de beneficiários. Já a diminuição da taxa de juros pode afetar a estrutural de capital, lucratividade e rentabilidade (Fraga, Oliveira, Santos, & Ferreira, 2021;Jacques, Borges, & Miranda, 2020).…”

Section: Indicadores De Desempenho Econômicos E Operacionaisunclassified

Desempenho das operadoras de planos de saúde: antes e durante a pandemia

et al. 2023

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Objetivo: Analisar o desempenho econômico-financeiro e operacional das Operadoras de Planos de Saúde (OPS), antes (3T2018-4T2019) e durante a pandemia (1T2020-2T2021) à luz da teoria do isomorfismo institucional. Metodologia: Trata-se de pesquisa descritiva documental, com o uso de técnicas estatísticas de comparação de medianas (Wilcoxon e Kruskal-Wallis) e correlação (Spearman), entre os indicadores de desempenho e socioeconômicos, considerando as cinco Operadoras de Plano de Saúde (OPS) com maior número de beneficiários. Resultados: Observou-se redução estatisticamente significativa, após início da pandemia, para os indicadores de rentabilidade, de despesas, variação de custo e de resultado financeiro. Por outro lado, ocorreu crescimento de liquidez corrente e aumento de prazos médios de recebimento de contraprestações (PMRC) e de pagamento de eventos (PMPE). A comparação de desempenho indica que na pandemia a rentabilidade e o PMPE deixaram de apresentar diferenças significativas. Quanto à associação entre as variáveis, a taxa de desocupação apresenta maior número de relação com os índices de desempenhos. Contribuições do estudo: Evidencia o desempenho das cinco maiores OPS, considerando o período de pandemia Sars-Cov-2, tendo em vista que essas empresas podem ser afetadas diretamente pelo aumento potencial da demanda por assistência à saúde de seus beneficiários. Pelo prisma teórico do isomorfismo institucional essas empresas são referências para o setor.

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“…Used to measure the profit margin result before interest, taxes, depreciation, and amortization, as well as to measure efficiency and to help identify operational problems in the company (Assaf, 2020;Fraga et al, 2021). And because it does not consider tax and financial aspects, it allows evaluation of the operational quality of the entity (Moreira, Jones, Tavares, Fehr & Silva, 2014).…”

Section: Ebitda Margin (Me)mentioning

confidence: 99%

COVID-19: How did the pandemic impacted the economic-financial results of the healthcare companies included in B3?

et al. 2023

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This study aims to verify the influence of the pandemic on the economic and financial results of the companies included in the health sub-sectors of B3. The sample consisted of 22 companies with data treated by test Wilcoxon and panel regression. The results indicate that the firms were able to meet their short- and long-term obligations. The medical services subsector (hospitals, analysis, and diagnostics) showing the worst results with significant increase in third-party capital and a reduction in net margin and profitability. This study expands on the scarce literature on the health sector, which is critical to the well-being and economy of Brazilians and evidence to stakeholders that economic-financial results differs between subsectors.

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Índice De Sustentabilidade Empresarial E Desempenho Econômico-Financeiro: Estudo Do Setor Brasileiro De Energia Elétrica

Cited by 3 publications

References 18 publications

Performance of health plan operators: before and during the pandemic

Performance of health plan operators: before and during the pandemic

Desempenho das operadoras de planos de saúde: antes e durante a pandemia

COVID-19: How did the pandemic impacted the economic-financial results of the healthcare companies included in B3?

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