Accounting Performance of the Leading Companies in the Construction Sector in Brazil during the Period 2009-2012

The construction industry has been demonstrating
increased growth and importance in Brazil’s national economic
development. This study aims to evaluate the financial performance
of the leading companies in the construction sector in Brazil in the
period from 2009 to 2012. An analysis is made of the capital
structure, liquidity, and profitability of the six largest companies in
the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV,
PDG and Rossi. The results are then compared with standard industry
ratios. It was found that among the companies analyzed, MRV and
Cyrela showed the best relative performance in the period under
consideration.

• Fabrício José Piacente
• Vanessa de Cillos Silva
• Thigo Luiz Mello Melato

• Accounting ratios
• construction
• financial performance.

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