Análise Financeira das Empresas de Telefonia Fixa por meio da Aplicação de Índices de Liquidez nas Demonstrações dos Fluxos de Caixa
This paper aims to analyze the Cash Flow Statement (CFS) by using quick ratios in order to verify the feasibility of this type of diagnosis. To accomplish this goal, Landline Phone companies were selected, provided they were listed on the Bovespa Index and had written and published their CFSs in the...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2008-01-01
|
| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76212303005 |
| Summary: | This paper aims to analyze the Cash Flow Statement (CFS) by using quick ratios in order to verify the feasibility of this type of diagnosis. To accomplish this goal, Landline Phone companies were selected,
provided they were listed on the Bovespa Index and had written and published their CFSs in the 2005-2007 period. A case study design was adopted and quick ratios were calculated and analyzed based on the statements of the companies in question. The results show that the CFS analysis can provide valuable information about the companies' financial health, since the use of quick ratios makes it possible examine the causes of variation throughout a specific period of time. |
|---|---|
| ISSN: | 1807-1821 2175-8069 |