Impacto da adoção do CPC 47 sobre indicadores financeiros em empresas do setor de construções civil e pesadas listadas na B3

Abstract

The research aimed to analyze the impact on economic and financial indicators after the implementation of CPC 47, Revenue from Contract with Client, in the construction and heavy construction companies, listed on the B3 website. This standard brought the standardization of the treatment of recipes to replace CPCs 17 and 30. The work was outlined as descriptive and with a quantitative approach to the problem. Data collection was carried out using the economic-financial indicators from the 1st quarter of 2010to the 3rd quarter of 2019 available in Economática®. The sample consisted of 19 companies in the construction and heavy construction sectors listed on B3. Through the statistical method, test of difference of means, the indicators gross margin, operatingmargin, profitability (ROE and ROA), debt composition and current liquidity showed significant differences. These results allowed us to conclude that there were statistically significant differences in the indicators gross margin, operating margin, profitability (ROE and ROA), debt composition and current liquidity after the adoption of CPC 47. Conversely, the variables size, financial independence and general liquidity did not show statistically significant changes in the analyzed periods.