La cobertura tiene sentido económico para American Airlines?

Autores/as

  • Bruno Lucio Vieira Ohio University.
  • José Guilherme Chaves Alberto Fumec University.
  • Henrique Cordeiro Martins Fumec University.
  • Alex Moreira Fumec University.

DOI:

https://doi.org/10.5007/2175-8069.2014v11n23p141

Resumen

Este estudio evalúa el impacto de la cobertura en el valor de la compañía al analizar cómo el valor de mercado del grupo consolidado American Airlines es impactado por cambios en el nivel de las necesidades cubiertas de combustible del próximo año y el valor total de sus acuerdos pendientes de 1989 a 2010. Fue utilizada una metodología de investigación descriptiva y cualitativa. Fueron recopilados datos secundarios para un estudio de caso. Los resultados indican que cubrir los costos del combustible tiene un sentido económico. Sin embargo, los inversores han evaluado negativamente los aumentos en las posiciones de cobertura.

Biografía del autor/a

Bruno Lucio Vieira, Ohio University.

Holds a Masters degree in Master in Financial Economics - Ohio University (2011). Has experience in the industry of financial data, with emphasis on data fundamentalists Brazilian companies.

José Guilherme Chaves Alberto, Fumec University.

Graduated in Business Administration from Management Sciences UNA College (2000), Specialization in Statistics from Federal University of Minas Gerais (2011) and Master in Management of International Business from Zaragoza University/ Spain (2003). He is currently a student of PhD in Business Administration from Fumec University , an assistant professor at the Pontifícia Universidade Católica of Minas Gerais and  UNA University Center and a professor of Post-graduation at  IEC PUC Minas. He has experience in Capital Markets and Derivatives.

Henrique Cordeiro Martins, Fumec University.

Doctor of Business Administration from UFMG and Birmingham School, England. Master of Engineering from UFMG. MBA in Finance and Capital Markets from IBMEC.Professor of the PhD program at the FUMEC University. Editor-in-Chief of Faces Journal.

 

Alex Moreira, Fumec University.

Doctor of Social Sciences : Sociology PUC São Paulo (2009), is also Master in Management : Information Technology Fundação João Pinheiro (2000 ), Education Specialist for UEMG (1990) and Bachelor Degree , PUC Minas (1989 ). Teacher for 20 years, currently serves as Coordinator of the Course of Technology in Teaching and Photography Programs Strito Sensu and graduation from the University WSCF. It is also a Professor Adjunct at the Pontifícia Universidade Católica of Minas Gerais and researcher at the Institute of Applied Technology.

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Publicado

2014-08-26

Cómo citar

Vieira, B. L., Alberto, J. G. C., Martins, H. C., & Moreira, A. (2014). La cobertura tiene sentido económico para American Airlines?. Revista Contemporânea De Contabilidade, 11(23), 141–154. https://doi.org/10.5007/2175-8069.2014v11n23p141

Número

Vol. 11 Núm. 23 (2014)

Sección

Artigos

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