A relação entre marketing, desempenho e previsões de lucro dos analistas pela ótica do marketing capability

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Data
2022-07-27
Autores
Gazoni Junior, Gilmar Gomes
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Universidade Federal do Espírito Santo
Resumo
The role of marketing for business performance has received great attention from researchers in the field and in recent decades the conceptual understanding of this role has improved, allowing companies to create and sustain competitive advantage. However, Luo and Jong (2012) point out that directly relating marketing to the company's financial performance can be misleading, indicating that there are many variables missing in such studies. In this sense, some papers analyze the influence of financial analysts' forecasts on the relationship between marketing and financial performance . More recent papers have shown that the financial analyst began to exert pressure on managers for results, influencing their marketing investment decisions and generating consequences for long-term performance. However, such papers, when considering only marketing resources, leave gap by ignoring the role of marketing capability for companies' financial performance. According to Morgan (2012), marketing resources can only generate better results when they are transformed by the marketing capacity. This research had the general objective to investigate how the marketing capability interacts and influences the relationship between financial analysts' forecasts, marketing resources and financial performance, already observed in the literature. Specifically, the effect of pressure from financial analysts on marketing resources was observed, as observed in previous studies, on marketing capability and on company performance. The relationship between marketing resources and marketing capability was also verified, as well as their contribution to the company's performance. Furthermore, due to the different metrics for marketing resources found in the literature, I investigated the impact of the choice of the marketing resources metric on the results and the relationship of these metrics with the marketing capability. Additionally, aiming at greater robustness, I also verified whether the effect of analyst pressure on marketing resources, marketing capability and company performance can be enhanced or mitigated by the company's strategic positioning through its investment in research and development (R&D) and the size of the company measured by its total assets. To achieve the proposed objectives, companies with shares traded on the NASDAQ and NY stock exchanges from 1995 to 2021 were analyzed using panel data. First, the results evidenced the pressure exerted by the financial analysts forecast negatively influence marketing resources measured by selling, general and administrative expenses (SG&A) and on marketing capability. However, it was observed that companies with greater pressure from financial analysts try to increase their specific expenses with marketing resources measured by advertising. With regard to financial performance, it was evidenced that the pressure of the financial analyst negatively influences the total return and the market cap, but positively influences the corporate abnormal return. The results also showed that marketing resources and marketing capability significantly contribute to the company's financial performance. Finally, it was observed that companies with greater investment in R&D and larger size have a lower effect of pressure from the financial analyst on marketing (resources and capability) and on financial performance (abnormal return and total return). Thus, showing that the inclusion of marketing capability in studies related to the impact of pressure from financial analysts on marketing and company performance contributes to a better understanding of the topic.
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Pressão do analista financeiro , Marketing capability , Marketing resources , Advertising , Desempenho financeiro
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