[pt] O EFEITO DA OPERAÇÃO LAVA JATO NAS EMPRESAS INVESTIGADAS: O CASO DA ANDRADE GUTIERREZ

[en] THE EFFECT OF THE OPERATION LAVA JATO IN THE COMPANIES INVESTIGATED: THE CASE OF ANDRADE GUTIERREZ

[pt] MARTINA FUCHSHUBER DE ARAUJO JORGE

[pt] LIQUIDEZ

[pt] FATOR DE INSOLVENCIA

[pt] ANDRADE GUTIERREZ

[pt] OPERACAO LAVA JATO

[pt] RENTABILIDADE

[pt] ANALISE FINANCEIRA

[pt] ESTRUTURA DE CAPITAL

[en] LIQUIDITY

[en] INSOLVENCY FACTOR

[en] ANDRADE GUTIERREZ

[en] LAVA JATO OPERATION

[en] YIELD GROWTH

[en] FINANCIAL ANALYSIS

[en] CAPITAL STRUCTURE

[pt] O presente estudo teve como objetivo principal entender se a Operação Lava Jato, grande investigação de esquema de corrupção e lavagem de dinheiro, teve impacto no desempenho e, consequentemente, nos indicadores financeiros de uma empresa investigada, tendo sido selecionada para essa pesquisa a Andrade Gutierrez. Foram analisados os demonstrativos financeiros dos anos de 2012 a 2017, para ter um panorama de dois anos anteriores (2012 e 2013) à Operação – deflagrada em 2014 - e quatro anos durante a investigação (2014, 2015, 2016 e 2017). Para isso, foram feitas análises vertical e horizontal dos Balanços e DREs da empresa e calculados os indicadores de Liquidez, Estrutura de Capital, Rentabilidade e Lucratividade e, ainda, o fator de insolvência da empreiteira. Ao fim do estudo, concluiu-se que o envolvimento da companhia no escândalo teve sim consequência em seu desempenho financeiro e que seus indicadores apresentaram significativas pioras nos anos de 2014 – ano de início da operação – e 2016, ano em que o ex-presidente da Andrade Gutierrez foi preso.

[en] The purpose of this research is to understand if the Operation Lava Jato, a big investigation of corruption in Brazil, had any impact at the performance and, therefore, at the financial ratios of a company under investigation, and for that the company Andrade Gutierrez was selected. The financial statements from 2012 to 2017 were analysed, because it was interesting to have the image of the organisation of two years before the beginning of the Operation (2012 and 2013) and four years during it (2014, 2015, 2016 and 2017). For this, vertical and horizontal analysis of the Balance Sheet and the Income Statement were made and ratios of profitability, capital structure, liquidity and the insolvency factor of Kanitz were calculated. At the end of the research, it was possible to conclude that the participation of the company in the scandal had an influence on its financial performance, and that its financial ratios had significant decrease in 2014 – year of the beginning of the Operation Lava Jato – and 2016, when the former CEO of Andrade Gutierrez was arrested.

LIANA RIBEIRO DOS SANTOS

2019-12-10

[pt] TEXTO

application/pdf

PORTUGUÊS

https://www.maxwell.vrac.puc-rio.br/colecao.php?strSecao=resultado&nrSeq=46312@1

https://www.maxwell.vrac.puc-rio.br/colecao.php?strSecao=resultado&nrSeq=46312@2

https://doi.org/10.17771/PUCRio.acad.46312