Balance Inquired: the case of second retirement

Abstract

Balance inquired represents a set of techniques to elaborate and analyze financial reports of small companies, in view of the fact that most of them do not have adequate financial statements. A series of articles published in the annals of this Congress between 2000 and 2004 addressed different subjects about this terminology. It is remarkable that these techniques can perfectly be applied to the universe of large companies. These concepts also present rising sophistication and complexity levels. This fact gave rise to inquiries about the originality and importance of these contributions attributed to small companies. In this context, this study aimed to test the concepts implied in these models to a real case of small dimensions, i.e. an informal microbusiness. We hope to be able to validate or improve these contributions for such a significant economic segment around the world.