Análise da mudança nas classificações de empresas do setor de agronegócio listadas B3, entre 2010 e 2019, perante o modelo de Fleuriet

Abstract

Given the relevance of agribusiness to the Brazilian economy and the importance that dynamic working capital management provides for users of accounting information, this research aims to analyze the change in the classifications of companies in the agribusiness sector listed B3 in periods of prosperity and economic crisis, from 2010 to 2019, in the face of Fleuriet's model. The research is characterized as descriptive, with a qualitative approach and its procedures were performed through documentary research, as the data from the financial statements were used to calculate the variables of the Fleuriet model or Dynamic model. The results found through these calculations reveal that although the economic crisis, which began in 2014, has affected some agribusiness segments, causing their financial structures to regress or delaying performance, other segments managed to grow. This study contributes as a source of knowledge for the academic community, investors and those interested in finance.