6985

Fábio Frezatti
Diógenes de Souza Bido
Ana Paula Capuano da Cruz
Marcelo Francini Girão Barroso
Maria José de Camargo Machado De Zen

Revista de Administração Contemporânea

O objetivo deste estudo foi verificar como as organizações brasileiras de grande porte tratam investimentos de longo prazo. O constructo teórico levou em conta tanto a literatura de estratégia quanto a de finanças, a partir das quais foram propostas hipóteses envolvendo a utilização de métodos e mecanismos para avaliação de investimentos. Por meio de um questionário eletrônico, desenvolveu-se um levantamento junto a 82 empresas, e, com o emprego da técnica de modelagem de equações estruturais, constatou-se aderência parcial ao modelo teórico. Dentre os achados, verificou-se que os mecanismos de análise de investimentos estão associados positivamente à preocupação com a análise do risco percebido. Em adição, constatou-se que projetos aprovados no planejamento estratégico apresentam acompanhamento relativamente mais estruturado e que a maior necessidade de definição de financiamento e custo de oportunidade está associada positivamente à inclusão do projeto no planejamento estratégico.

acompanhamento de projetos, ativos de longo prazo, avaliação de investimentos, decisões de investimentos

FREZATTI, F.; BIDO, D. S.; CRUZ, A. P. C.; BARROSO, M. F. G.; ZEN, M. J. C. M. Decisões de Investimento em Ativos de Longo Prazo nas Empresas Brasileiras: Qual a Aderência ao Modelo Teórico?. Revista de Administração Contemporânea, v. 16, n. 1, p. 1-22, 2012.

Frezatti, F., Bido, D. S., Cruz, A. P. C., Barroso, M. F. G., & Zen, M. J. C. M. (2012). Decisões de Investimento em Ativos de Longo Prazo nas Empresas Brasileiras: Qual a Aderência ao Modelo Teórico?. Revista de Administração Contemporânea, 16(1), 1-22.

https://www.spell.org.br/documentos/ver/6985/decisoes-de-investimento-em-ativos-de-longo-prazo-nas-empresas-brasileiras--qual-a-aderencia-ao-modelo-teorico-/i/pt-br

Artigo

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