Nayane Thais Krespi

SOLVENCY ANALYSIS OF COMPANIES IN INFORMATION TECHNOLOGY SECTOR LISTED BM&FBOVESPA

The analysis of so lvency o f companies has been used to supplement the decision making process of investors and managers. The study aims to analyze the factor of insolvency o f inform ation technology companies of the BM&FBovespa based on the model proposed by Kanitz. The study characterized as descriptive and quant itative approach, performed through docum ent analysis. The popul ation survey covers 8 companies listed on the BM&FBovespa belonging to the sector of Information Technology in the years 2009 to 2011. The results show that companies analyzed have good liquidity, substantial indebtedness oscillat ion and low profitabili ty . Regarding the factor of inso lvency, a ll presented factor greater than 0. The results also indicate that year wit h best indicators was year of 2010. We conclude that the analyzed companies are so lvent and which remained the scene of the analyzed period, the eight companies analyzed show no risk of insolvency

Legitimation implications in the process of implementing an erp system in a holding company

The objective of the study is to evaluate the legitimation of the process of implementing an ERP system in a holding company. The conceptual model is based on the New Institutional Sociology, with the evaluation of the legitimation of a new information system in the organization studied. The data collection procedures employed interviews, questionnaires, as well as the analysis of documents provided by the company. As the system is already part of the company’s processes and the employees have already accepted the changes, it provides evidence of legitimation of the ERP system in the business.

QUALIDADE NA INFORMAÇÃO CONTÁBIL: UMA EVIDÊNCIA EM DIFERENTES SETORES ECONÔMICOS

O objetivo deste trabalho foi analisar a diferenca estatistica do gerenciamento de resultados nos diferentes setores de atuacao da BM&FBovespa, com vistas a qualidade da informacao contabil. No referencial teorico encontram-se informacoes acerca da qualidade da informacao contabil e definicoes de gerenciamento de resultado na visao de diferentes autores. Tambem se mostra porque nao se considera earnings management como fraude contabil. O modelo KS (1995) foi utilizado para calcular o gerenciamento de resultado praticado pelas empresas. Posteriormente, foi aplicado o Teste t para verificar se havia diferenca estatistica entre os valores medios do gerenciamento de resultado por setor de atuacao das empresas listadas na BM&FBovespa. Apos analise de resultados ficou constatado que nao existe diferenca estatistica significativa entre os setores, com excecao de tres casos. Conclui-se que nao existe diferenca estatistica entre o nivel do gerenciamento de resultados praticados pelas empresas dos diferentes setores da BM&FBovespa.