2022-01-172022-01-172012-09CUNHA, Moisés Ferreira da; MARTINS, Eliseu; ASSAF NETO, Alexandre. A finalidade da avaliação de empresas, no Brasil, apresenta viés? Evidências empíricas sob o ponto de vista do desempenho econômico-financeiro. Contabilidade Vista & Revista, Belo Horizonte, v. 23, n. 3, p. 15-47, jul./set. 2012.0103-734Xhttp://repositorio.bc.ufg.br/handle/ri/20189The objective of the survey is to investigate and evaluate whether the projections of economic-financial performance done by Brazilian companies in assessment reports, are, on average, cohesive throughout time. A collection of 10 variables was established, which makes the economic-financial performance. From this, the projections of these variables were collected from the company evaluation reports with the objective of a Public Offer of Acquisition of Shares (POAS) in the period between 2002 and 2008, then compared to those realized. For the realization tests of measures, in paired samples were performed with the application of the t-Student parametric test or the non-parametric Wilcoxon. The results show that the finally, the aim of the voluntary assessment showed a bias of economic-financial over evaluated performance, while the evaluation reports, with the aim of canceling the registers, did not show an under evaluation of the performance.porAcesso AbertoAvaliação de empresasOferta pública de aquisição de açõesViés da avaliaçãoFinalidade da avaliaçãoDesempenho econômico - financeiroValuation of companiesBias in the valuationPublic offer of acquisition of sharesEconomic-financial performanceFinality of the valuationArtigo