Análise da eficiência na geração de retorno aos acionistas das empresas do setor da construção civil com ações negociadas na BM&FBOVESPA nos anos de 2009 e 2010 por meio da análise envoltória de dados

Bibliographic Details
Title:	Análise da eficiência na geração de retorno aos acionistas das empresas do setor da construção civil com ações negociadas na BM&FBOVESPA nos anos de 2009 e 2010 por meio da análise envoltória de dados
Authors:	Idalberto José das Neves Júnior, Simone Alves Moreira, Erivaldo dos Santos Vasconcelos, Juliano Lima Brito
Source:	Revista Contemporânea de Contabilidade, Vol 9, Iss 18, Pp 41-62 (2012)
Publisher Information:	Universidade Federal de Santa Catarina, 2012.
Publication Year:	2012
Collection:	LCC:Accounting. Bookkeeping
Subject Terms:	Accounting. Bookkeeping, HF5601-5689
More Details:	This work analyzes the efficiency of the companies in the sector of civil construction in generating return to the shareholders in the years of 2009 and 2010, by means of Data Envelopment Analysis, considering Equity as input, and net profits, shares and variation in the share price, as outputs. The data were obtained by collecting in Economática ® software and database available on BM&FBovespa website, and analyzed in SIAD software. As main result, it was verified that Helbor Empreendimentos S.A. was the most efficient in generating return to the shareholder within the analyzed group, while Viver Incorporadora e Construtora S.A. was the least efficient.
Document Type:	article
File Description:	electronic resource
Language:	Portuguese
ISSN:	1807-1821 2175-8069
Relation:	http://www.redalyc.org/articulo.oa?id=76224786003; https://doaj.org/toc/1807-1821; https://doaj.org/toc/2175-8069
Access URL:	https://doaj.org/article/bd8cde3fbbb7496ea24045bf15b78e8c
Accession Number:	edsdoj.bd8cde3fbbb7496ea24045bf15b78e8c
Database:	Directory of Open Access Journals

More Details
ISSN:	18071821 21758069
Published in:	Revista Contemporânea de Contabilidade
Language:	Portuguese