Disclosure of strategic resources: is a competitive advantage of companies of stock exchange the Brazilian?

Main Article Content

Ruan Carlos dos Santos
Thais Helena Moreira Pinho
صندلی اداری

Abstract

A compreensão das vantagens competitivas é uma das principais questões teóricas da pesquisa em estratégia. Sabe-se que os recursos estratégicos geram vantagem competitiva e que a divulgação de informações estratégicas de forma transparente, principalmente de recursos, valoriza a organização para os investidores e funciona como atrativo. Dentro deste contexto, analisou-se se a disseminação de recursos estratégicos influencia o desempenho das organizações. Vinte empresas da Bolsa de Valores de São Paulo do setor mais rentável da B3 de 2010 a 2018 fizeram parte da análise. Uma abordagem qualitativa é adotada através de uma análise detalhada dos recursos estratégicos dos Formulários de Referência. Esta análise foi realizada com o auxílio do software Atlas TI. Após essa etapa, o número de divulgação de recursos estratégicos foi comparado com o desempenho medido pelo ROE. O estudo contribui para a evolução da pesquisa em estratégia em relação à RBV e à Teoria da Divulgação e, como contribuição prática, para auxiliar na escolha estratégica das informações divulgadas. Concluiu-se que a divulgação de recursos estratégicos não influencia o desempenho das empresas da amostra. As empresas optam por divulgar o que é vantajoso e não consideram vantajoso divulgar recursos estratégicos, pois há um risco maior de os concorrentes copiarem sua estratégia de recursos. para auxiliar na escolha estratégica de informações divulgadas. Concluiu-se que a divulgação de recursos estratégicos não influencia o desempenho das empresas da amostra. As empresas optam por divulgar o que é vantajoso e não consideram vantajoso divulgar recursos estratégicos, pois há um risco maior de os concorrentes copiarem sua estratégia de recursos. para auxiliar na escolha estratégica de informações divulgadas. Concluiu-se que a divulgação de recursos estratégicos não influencia o desempenho das empresas da amostra. As empresas optam por divulgar o que é vantajoso e não consideram vantajoso divulgar recursos estratégicos, pois há um risco maior de os concorrentes copiarem sua estratégia de recursos.

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Author Biographies

Ruan Carlos dos Santos, Universidade do Vale do Itajaí - UNIVALI; Centro Universitário Leonardo da Vinci-UNIASSELVI

Doutorando em Administração pela UNIVALI. Mestre em Administração de Empresas pela UNIVALI. Especialista em Metodologia de Ensino de Filosofia e Sociologia pela FCV. Especialista em Gestão Empresarial pela FAPAG. Especialista em EAD e Metodologia Superior pela UNISOCIESC. Licenciatura em Filosofia e Ciências Sociais pela FAERPI.
Bacharelando em Administração pela UFSC. Bacharel em Teologia pela FACASC. Bacharelado em Filosofia pela UNISUL
Membro do Grupo. Estudos de Estratégia e Desempenho (GEEP) do CNPQ / UNIVALI

Thais Helena Moreira Pinho, Faculdade Luciano Feijão-FLF; Universidade do Vale do Itajaí - UNIVALI

Mestre em Administração pela Universidade do Vale do Itajaí - UNIVALI, Santa Catarina, (Brasil). Professora no Programa de Graduação em Contabilidade da Faculdade Luciano Feijão - FLF, Ceará.

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