Criação de valor através da governança corporativa em uma empresa pública de capital fechado: estudo de caso na empresa brasileira de Infraestrutura Aeroportuária (INFRAERO)

Abstract

Corporate governance denotes how an organization is being conducted and what values are perceived and pursued by the managers responsible for the business direction. When talking about private companies, this whole process is for the partners and shareholders assess whether the organization is confident to invest as it looks at the value over time. In a different scope, public companies also seek to create an identity through corporate governance, with no claim to demonstrate only financial gain but also have the intention of promoting growth and creating value for its business. Based on this issue, this paper presents a case report in the brazilian company of airport infrastructure, which sought to list up corporate governance practices of the organization, trying to find in its accounting records, the relationship among value creation and practices that have been developed by the company. Therefore were analyzed the accounting indicators and observed the evolution of the valuation by the EVA method (economic value added). The research shows relevant as it seeks evidences in a field little explored, aiming to bring a focus for the provision of quality services, which should be the main goal of any public company