Silva, Bruno César Linhares da CostaSilva, Lana Viviane Linhares da CostaQueiroz, Fernanda Cristina Barbosa PereiraLima, Nilton Cesar2021-03-052021-03-052013SILVA, B. L. ; SILVA, L. V. L. C. ; QUEIROZ, F. C. B. P. ; LIMA, N. C. . Motivações econômico-financeiras para a abertura de capital a partir da análise de balanço patrimonial: um estudo de caso no setor da construção cívil. Revista Gestão do Conhecimento (Curitiba. Impresso), v. 7, p. 26-51, 2013. Disponível em: https://www.facet.br/gc/artigos/resumo.php?artigo=49. Acesso em: 23 jan. 2021.1677-97621982-0666https://repositorio.ufrn.br/handle/123456789/31711Because of the performance that the Brazilian economy has experienced in recent years the capital market has become more vibrant, with greater participation of individuals and the opening of capital by various companies. One sector that has accompanied this moment is the civil construction, which has lead in number of companies that trade values on the stock market in the last years. Thus, this paper aims to derive a financial-economic motivation of the recent opening of capital of civil construction companies. For this, it is used the literature in context of the capital market and the methodological approach of case study from the comparative analysis of company balance sheets of MRV Engenharia e Participacões S/A. Finally, considerations are weaved about financial structure and liquidity of the company under study looking for causes for the start of trading of shares on stock exchangesAttribution-ShareAlike 3.0 Brazilhttp://creativecommons.org/licenses/by-sa/3.0/br/Mercado de CapitaisBalanço PatrimonialConstrução Civilarticle