Estudos Internacionais Sobre Valor Justo (2000-2016): Temáticas, Métodos e Sugestões de Pesquisas Futuras

Eduardo Bona Safe de Matos, Lucas Vieira Lôbo de Araújo, Mariana Guerra, Fernando Dal-Ri Murcia

Resumo


Objetivo: Analisar as publicações sobre valor justo nos principais periódicos internacionais de contabilidade e classificá-las de acordo com temáticas e tipologias de pesquisa.

Método: O estudo corresponde a uma revisão de literatura descritiva e de escopo, nos moldes de Paré, Trudel, Jaana e Kitsiou (2015), sendo a amostra composta por 111 artigos publicados, no período de 2000 a 2016, nos trinta journals mais relevantes, segundo Matherly e Shortridge (2009).

Resultados: Identificou-se tendência crescente na produção científica sobre o tema, especialmente após 2011, com destaque nos cinco principais journals internacionais de contabilidade. A área de pesquisa se mostrou heterogênea, com publicações em diferentes temas, porém com destaque para: (i) comparação do valor justo com outros métodos de avaliação; e (ii) reações do mercado de ações ao valor justo. Ainda, observou-se a predominância de estudos quantitativos e com base em archival.

Contribuições: A união de diferentes estudos, métodos e abordagens sobre o valor justo condensa as principais pesquisas na área, contribuindo para a compreensão do debate e, principalmente, para observação do fenômeno da utilização do valor justo, que não é consensual do ponto de vista teórico e prático.

Palavras-chave


Valor Justo; Revisão de literatura; Pesquisa em Contabilidade; IFRS 13; SFAS 157

Texto completo:

PORTUGUÊS ENGLISH (English)

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DOI: http://dx.doi.org/10.17524/repec.v11i3.1559

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