Análise bibliométrica das pesquisas sobre valor justo: um estudo em periódicos contábeis nacionais e internacionais
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Data
2014-07
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Universidade Federal de Goiás
Resumo
Of 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.
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Palavras-chave
Valor justo (Fair value), Periódicos internacionais, Bibliometria, Periódicos nacionais, Fair value, Bibliometrics, National journals, International journals
Citação
SANTOS, 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.