2015-10-062015-10-062014-07SANTOS, Luis Eduardus de Almeida. Análise bibliométrica das pesquisas sobre valor justo: um estudo em periódicos contábeis nacionais e internacionais. 2014. 65 f. Trabalho de Conclusão de Curso (Graduação)-Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.http://repositorio.bc.ufg.br/handle/ri/11049Of the various methods of asset valuation and asset, can highlight the fair value (fair value) which has proved a fertile ground for discussion. Thus, from a bibliographical and documentary research, we sought to identify the bibliometric characteristics. The objective of this research is to identify characteristics of bibliometric research on fair value, published in national and international journals of high financial impact on Brazilian accounting research. The sample consisted of 81 articles identified in 72 journals and selected by the presence of the term "fair value" or "fair value". A descriptive analysis was performed using variables drawn from bibliometric die from reading the papers and guided by a checklist, which organized the variables into structures. Proceeded to the analysis of descriptive statistics, and ANACOR and HOMALS for qualitative variables. The results showed significant associations between search strategy, theoretical framework and analytical techniques used in the work, identified that international studies on the subject tend to use quantitative approach to data analysis and fewer researchers, in addition to conducting a larger number of bibliographic sources, compared to the work of national journals. The study also identified important features of the structure, origin, technical, educational institutions, and these approaches work on fair value, and ensured comparability between national and international samples.porAcesso AbertoValor justo (Fair value)Periódicos internacionaisBibliometriaPeriódicos nacionaisFair valueBibliometricsNational journalsInternational journalsTCC