Os investimentos de pessoas físicas em renda variável: o uso dos relatórios contábeis e indicadores financeiros nos processos de tomada de decisão

Abstract

The financial market is a huge domain of options and diversity of matter. Being composed of financial institutions, market professionals and individuals, each one has goals when entering the environment. Investments are some of the topics that are so sought after and studied by those who participate in the market. There are numerous possibilities and types of investment, comprising two large blocks of applications that can be made, fixed income and variable income investments. Equity investments encompass those assets and options that can bring the investor higher returns, although the risk for these assets is considerably greater. In this way, many individual investors seek possibilities and ways to profit from the financial transactions derived from the investments made by each one. The study and analysis of the market, of the companies and of the indicators obtained by them, is essential for the proper and accurate decision making in such a risky environment, but which presents opportunities to multiply the invested capital. Therefore, the present work seeks to elucidate, analyze and present how Brazilian individual investors base themselves when carrying out their applications, mainly, how the use of accounting reports and financial indicators support and influence the investor's decision making.