BRICS e G7: a associação entre fatores contingenciais e estratégias competitivas influencia o desempenho financeiro empresarial?

Autores

DOI:

https://doi.org/10.5007/2175-8069.2021.e76226

Palavras-chave:

Estratégia competitiva, Fatores contingenciais, Desempenho financeiro

Resumo

O objetivo deste estudo foi analisar a relação da estratégia competitiva com os fatores contingenciais sobre o desempenho financeiro de empresas localizadas em países membros do BRICs e do G7. A amostra da pesquisa foi composta por 775 empresas (5.425 observações), sendo 172 localizadas na China, 33 na Índia, 48 na Alemanha, 25 no Canadá, 307 nos Estados Unidos da América, 169 no Japão e 21 no Reino Unido. Para estimar as relações entre as variáveis da pesquisa, aplicaram-se modelos de dados em painel dinâmico. As evidências encontradas sugerem que as estratégias competitivas (liderança em custos e diferenciação) podem moderar os efeitos dos fatores contingenciais sobre o desempenho financeiro das empresas, considerando o ambiente em que atuam (países membros do BRICs e do G7).

Biografia do Autor

Emanoel Truta do Bomfim, União de Ensino Superior de Campina Grande (UNESC)

Doutor em Ciências Contábeis (UFPB)

Professor do Departamento de Ciências Contábeis (UNESC), Campina Grande/PB, Brasil

Aldo Leonardo Cunha Callado, Universidade Federal da Paraíba (UFPB)

Doutor em Agronegócios (UFRGS)

Professor do Departamento de Finanças e Contabilidade (UFPB)



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Publicado

2021-07-20

Como Citar

Bomfim, E. T. do, & Callado, A. L. C. (2021). BRICS e G7: a associação entre fatores contingenciais e estratégias competitivas influencia o desempenho financeiro empresarial?. Revista Contemporânea De Contabilidade, 18(48), 03-21. https://doi.org/10.5007/2175-8069.2021.e76226

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