Relação entre barreiras de entrada e o retorno empresarial no mercado brasileiro a partir de dados das demonstrações contábeis

Luiz Cláudio Louzada, Flávia Zóboli Dalmácio, Dimitri Pinheiro de Sant'Anna and Aridelmo José Campanharo Teixeira

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2007, vol. 11, issue spe2, 55-75

Abstract: This paper aims to relate factors of the strategy theory from positioning, to the parameters of accounting demonstrations, more specifically, it makes use of accounting criteria to verify, in general terms, whether those theories may be applied to the Brazilian market through the relation between barriers to entry (size) and the managerial return. In this bibliographical research, the main concern was to relate the existing concepts in the accounting theory with the competitive strategy concepts of the positioning theory. Furthermore, an empirical test was applied making use of statistical inferences between two averages to verify the existence of positive relations among the variables, size (barriers to entry) and the managerial return into the Brazilian market, using accounting data. The results of these tests show that the return of the bigger companies is superior to the smaller ones. This result includes indicatives for accounting information relevance when related to the competitive strategy of the positioning theory.

Date: 2007
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