Tavares, Adilson de LimaJanuário, Alessandro Henrique de Araújo2018-12-142021-10-012018-12-142021-10-012018-12-03JANUÁRIO, Alessandro Henrique de Araújo. Crise brasileira e estrutura financeira das empresas: uma análise do capital de giro nas perspectivas estática e dinâmica. 2018. 63f. Monografia (Graduação em Ciências Contábeis), Departamento de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, 2018.https://repositorio.ufrn.br/handle/123456789/40891This study aims to show the influence of the Brazilian economic crisis of 2014 on the financial structure of the companies listed in B³. The time line of analysis comprises the years 2011 to 2017, defined in order to cover the variations that occurred before, during and after the crisis. Because working capital management directly influences the composition of funding sources, the identification of changes in the financial structure of companies occurs through a static and dynamic analysis of working capital, allowing inferences to be made about these variations based on the financial indicators , liquidity, and dynamics. The study population comprises non-financial companies listed and classified in the sectoral classification of B³, whose balance sheet data for the period from 2011 to 2017 are available. The parameters established for the population delimited a set of 279 companies, to which a sample composed of 56 of them was randomly selected. The sample includes 20% of the companies of each sector, so that the obtained results allow inferring over the entire population. Based on the results found, the descriptive analysis evidences an increase in the negative variation of the financial indicators, mainly in the phase of crisis. In order to correlate the obtained results, the Spearman coefficient was applied, since the Shapiro-Wilk normality test demonstrates that the data do not follow a normal distribution, with the Spearman coefficient being the most appropriate for cases like this. The correlation showed that the financial indicators did not change together over the study period, and that most of the correlation coefficients are weak or negligible.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Capital de giroCrise econômicaEstrutura financeirabachelorThesis