A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de Petróleo
The present study aims at evaluating the extent to which the international increase in petroleum price per barrel impacted the profitability of the Transportes Aéreos Marília S.A. (TAM airlines). The context of civil aviation is explored in the case study methodology, including DuPont Method and sim...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2008-01-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76212303007 |
| _version_ | 1828893756698394624 |
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| author | Antônio Nunes Pereira Roniere Batista Ferreira Vandresa Lúcia Machado |
| author_facet | Antônio Nunes Pereira Roniere Batista Ferreira Vandresa Lúcia Machado |
| author_sort | Antônio Nunes Pereira |
| collection | DOAJ |
| description | The present study aims at evaluating the extent to which the international increase in petroleum price per barrel impacted the profitability of the Transportes Aéreos Marília S.A. (TAM airlines). The context of civil aviation is explored in the case study methodology, including DuPont Method and simple linear regression for the 2001-2006 period. The study attempts to falsify the hypothesis of no relationship between the increase in petroleum price per barrel and profitability. Apparently, the price of a barrel of petroleum influences TAM¿s ROA, ROE, Cost of Assets and Services, Operational Budget, and Net Profit, especially on quarterly bases (significance level: p < .05). |
| first_indexed | 2024-12-13T13:58:51Z |
| format | Article |
| id | doaj.art-11df1696c366414689045892abdc2b01 |
| institution | Directory Open Access Journal |
| issn | 1807-1821 2175-8069 |
| language | Portuguese |
| last_indexed | 2024-12-13T13:58:51Z |
| publishDate | 2008-01-01 |
| publisher | Universidade Federal de Santa Catarina |
| record_format | Article |
| series | Revista Contemporânea de Contabilidade |
| spelling | doaj.art-11df1696c366414689045892abdc2b012022-12-21T23:42:47ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692008-01-01510129146A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de PetróleoAntônio Nunes PereiraRoniere Batista FerreiraVandresa Lúcia MachadoThe present study aims at evaluating the extent to which the international increase in petroleum price per barrel impacted the profitability of the Transportes Aéreos Marília S.A. (TAM airlines). The context of civil aviation is explored in the case study methodology, including DuPont Method and simple linear regression for the 2001-2006 period. The study attempts to falsify the hypothesis of no relationship between the increase in petroleum price per barrel and profitability. Apparently, the price of a barrel of petroleum influences TAM¿s ROA, ROE, Cost of Assets and Services, Operational Budget, and Net Profit, especially on quarterly bases (significance level: p < .05).http://www.redalyc.org/articulo.oa?id=76212303007 |
| spellingShingle | Antônio Nunes Pereira Roniere Batista Ferreira Vandresa Lúcia Machado A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de Petróleo Revista Contemporânea de Contabilidade |
| title | A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de Petróleo |
| title_full | A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de Petróleo |
| title_fullStr | A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de Petróleo |
| title_full_unstemmed | A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de Petróleo |
| title_short | A Rentabilidade da TAM no Contexto de Elevação do Preço do Barril de Petróleo |
| title_sort | rentabilidade da tam no contexto de elevacao do preco do barril de petroleo |
| url | http://www.redalyc.org/articulo.oa?id=76212303007 |
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