A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP

Detalhes bibliográficos
Autor(a) principal: Ferreira, Gleidson Ramos
Data de Publicação: 2017
Outros Autores: Sá, Elanuza Gracielly Lira, Lima, Adilson Celestino de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/10025
Resumo: The present study aimed to analyze the most common methods used by accountants registered in the Association of Judicial Experts of the State of Pernambuco when evaluating companies. The research was carried out with accountants associated to the APJEP through a semistructured questionnaire divided into two parts. The first part dealt with the professional characteristics of the respondent accountants, while the second part dealt with the properties of the accounting work of the professional in relation to the specifics in the evaluation of the companies. Eighty-six questionnaires were sent via e-mail, with 5 responses being obtained. In relation to its objectives, the research is exploratory. As for the procedures, it is predominantly quantitative, since there were both quantifications in the collection of information and in-depth analyzes in relation to the studied phenomenon. The data used in this work were obtained in a quantitative research, the numbers being arranged through the percentages and presented to translate the information in a qualitative way. For data analysis of this article and tabulations of information in tables, it was used as a tool to support Microsoft Office Excel 2007. The counters surveyed were mostly men, half of them have specialization and only two with Masters. It was possible to conclude that the Accountants show the low level of reliability of the accounting information, and also the difficulty in estimating subjective values. It was also verified that the methods of evaluation of companies most used by accounting professionals associated to the APJEP were in this order the method based on Cash Flow and the Method based on the Balance Sheet.
id UFRN-3_cfa825290942bbd70e9be80e0098102c
oai_identifier_str oai:periodicos.ufrn.br:article/10025
network_acronym_str UFRN-3
network_name_str Revista Ambiente Contábil
repository_id_str
spelling A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEPUM ESTUDIO SOBRE LAS PRÁTICAS DE EVAUACIÓN DE LAS EMPRESAS POR LOS CONTABLES REGISTRADOS EM LA ASSOCIACIÓN DE PERITOS JUDICIALES DEL ESTADO DE PERNAMBUCO - APJEPUM ESTUDO SOBRE AS PRÁTICAS DE AVALIAÇÃO DE EMPRESAS PELOS CONTADORES CADASTRADOS NA ASSOCIAÇÃO DE PERITOS JUDICIAIS DO ESTADO DE PERNAMBUCO - APJEPCompany Evaluation. Methods. Counters.Evaluación de las Empresas. Métodos. Contadores.Avaliação de Empresas. Métodos. Contadores.The present study aimed to analyze the most common methods used by accountants registered in the Association of Judicial Experts of the State of Pernambuco when evaluating companies. The research was carried out with accountants associated to the APJEP through a semistructured questionnaire divided into two parts. The first part dealt with the professional characteristics of the respondent accountants, while the second part dealt with the properties of the accounting work of the professional in relation to the specifics in the evaluation of the companies. Eighty-six questionnaires were sent via e-mail, with 5 responses being obtained. In relation to its objectives, the research is exploratory. As for the procedures, it is predominantly quantitative, since there were both quantifications in the collection of information and in-depth analyzes in relation to the studied phenomenon. The data used in this work were obtained in a quantitative research, the numbers being arranged through the percentages and presented to translate the information in a qualitative way. For data analysis of this article and tabulations of information in tables, it was used as a tool to support Microsoft Office Excel 2007. The counters surveyed were mostly men, half of them have specialization and only two with Masters. It was possible to conclude that the Accountants show the low level of reliability of the accounting information, and also the difficulty in estimating subjective values. It was also verified that the methods of evaluation of companies most used by accounting professionals associated to the APJEP were in this order the method based on Cash Flow and the Method based on the Balance Sheet.Este estudio tuvo como objetivo analizar cuáles son los métodos más comunes utilizados por los contadores registrados legal de la Asociación de Expertos del Estado de Pernambuco en la evaluación de las empresas. La encuesta se llevó a cabo con los contadores asociados a través de APJEP cuestionario semi-estructurado y dividida en dos partes. La primera parte trata de las características profesionales de los encuestados contadores, mientras que el segundo se dirigió a las propiedades de la contabilidad de trabajo profesional en relación con los requisitos específicos de la evaluación de las empresas. 86 se enviaron cuestionarios a través del correo electrónico, y obtuvieron 5 respuestas. En relación con sus objetivos, la investigación es exploratoria. En cuanto a los procedimientos, es predominantemente cuantitativa, porque no había tanto cuantificaciones en la recogida de información sobre los análisis en profundidad sobre el fenómeno estudiado. Los datos utilizados en este estudio fueron obtenidos en un estudio cuantitativo, y los números dispuestos por los porcentajes y se presentan al traducir la información de una manera cualitativa. Para el análisis de los datos de este artículo y las tabulaciones de la información en tablas, fue utilizado como una herramienta de soporte de Microsoft Office Excel 2007. Los contadores encuestados eran en su mayoría hombres, la mitad de ellos tienen experiencia y sólo dos con el Maestro. Se concluyó que los medidores muestran el bajo nivel de fiabilidad de la información contable, así como la dificultad de estimar los valores subjetivos. Se encontró también que los métodos de valoración de empresas en su mayoría utilizados por los profesionales de la contabilidad asociados con APJEP fueron en este orden en el método basado en el flujo de caja y el método basado en el balance general.O presente estudo teve como objetivo analisar quais os métodos mais comuns utilizados pelos Contadores cadastrados na Associação de Peritos Judiciais do Estado de Pernambuco quando da avaliação de empresas. A pesquisa foi realizada com Contadores associados à APJEP por meio de questionário semiestruturado divididos em duas partes. A primeira parte tratou das características profissionais dos contadores respondentes, já a segunda abordou as propriedades do trabalho contábil do profissional em relação às especificidades na avaliação das empresas. Foram enviados 86 questionários via e-mail, sendo obtidas 5 respostas. Em relação aos seus objetivos, a pesquisa é de caráter exploratório. Quanto aos procedimentos, é predominantemente quantitativo, pois houve tanto quantificações na coleta de informações quanto análises aprofundadas em relação ao fenômeno estudado. Os dados utilizados neste trabalho foram obtidos em uma pesquisa quantitativa, sendo os números dispostos através das percentagens e apresentados para traduzir as informações de forma qualitativa. Para análise de dados deste artigo e tabulações das informações em tabelas, foi utilizada como ferramenta de apoio a Microsoft Office Excel 2007. Os Contadores pesquisados foram em sua maioria homens, metade deles possuem especialização e apenas dois com Mestrado. Foi possível concluir que os Contadores mostram o baixo nível de confiabilidade da informação contábil, e também a dificuldade em estimar valores subjetivos. Constatou-se, ainda, que os métodos de avaliação de empresas mais utilizados pelos profissionais da contabilidade associados à APJEP foram nesta ordem o método baseado no fluxo de Caixa e o Método baseado no Balanço Patrimonial.  Portal de Periódicos Eletrônicos da UFRN2017-07-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1002510.21680/2176-9036.2017v9n2ID10025REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 2 (2017): Jul./Dez.; 101-116REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 2 (2017): Jul./Dez.; 101-116REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 2 (2017): Jul./Dez.; 101-1162176-903610.21680/2176-9036.2017v9n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/10025/8597Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessFerreira, Gleidson RamosSá, Elanuza Gracielly LiraLima, Adilson Celestino de2021-10-19T13:57:36Zoai:periodicos.ufrn.br:article/10025Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2021-10-19T13:57:36Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
UM ESTUDIO SOBRE LAS PRÁTICAS DE EVAUACIÓN DE LAS EMPRESAS POR LOS CONTABLES REGISTRADOS EM LA ASSOCIACIÓN DE PERITOS JUDICIALES DEL ESTADO DE PERNAMBUCO - APJEP
UM ESTUDO SOBRE AS PRÁTICAS DE AVALIAÇÃO DE EMPRESAS PELOS CONTADORES CADASTRADOS NA ASSOCIAÇÃO DE PERITOS JUDICIAIS DO ESTADO DE PERNAMBUCO - APJEP
title A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
spellingShingle A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
Ferreira, Gleidson Ramos
Company Evaluation. Methods. Counters.
Evaluación de las Empresas. Métodos. Contadores.
Avaliação de Empresas. Métodos. Contadores.
title_short A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
title_full A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
title_fullStr A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
title_full_unstemmed A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
title_sort A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
author Ferreira, Gleidson Ramos
author_facet Ferreira, Gleidson Ramos
Sá, Elanuza Gracielly Lira
Lima, Adilson Celestino de
author_role author
author2 Sá, Elanuza Gracielly Lira
Lima, Adilson Celestino de
author2_role author
author
dc.contributor.author.fl_str_mv Ferreira, Gleidson Ramos
Sá, Elanuza Gracielly Lira
Lima, Adilson Celestino de
dc.subject.por.fl_str_mv Company Evaluation. Methods. Counters.
Evaluación de las Empresas. Métodos. Contadores.
Avaliação de Empresas. Métodos. Contadores.
topic Company Evaluation. Methods. Counters.
Evaluación de las Empresas. Métodos. Contadores.
Avaliação de Empresas. Métodos. Contadores.
description The present study aimed to analyze the most common methods used by accountants registered in the Association of Judicial Experts of the State of Pernambuco when evaluating companies. The research was carried out with accountants associated to the APJEP through a semistructured questionnaire divided into two parts. The first part dealt with the professional characteristics of the respondent accountants, while the second part dealt with the properties of the accounting work of the professional in relation to the specifics in the evaluation of the companies. Eighty-six questionnaires were sent via e-mail, with 5 responses being obtained. In relation to its objectives, the research is exploratory. As for the procedures, it is predominantly quantitative, since there were both quantifications in the collection of information and in-depth analyzes in relation to the studied phenomenon. The data used in this work were obtained in a quantitative research, the numbers being arranged through the percentages and presented to translate the information in a qualitative way. For data analysis of this article and tabulations of information in tables, it was used as a tool to support Microsoft Office Excel 2007. The counters surveyed were mostly men, half of them have specialization and only two with Masters. It was possible to conclude that the Accountants show the low level of reliability of the accounting information, and also the difficulty in estimating subjective values. It was also verified that the methods of evaluation of companies most used by accounting professionals associated to the APJEP were in this order the method based on Cash Flow and the Method based on the Balance Sheet.
publishDate 2017
dc.date.none.fl_str_mv 2017-07-11
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/10025
10.21680/2176-9036.2017v9n2ID10025
url https://periodicos.ufrn.br/ambiente/article/view/10025
identifier_str_mv 10.21680/2176-9036.2017v9n2ID10025
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/10025/8597
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 2 (2017): Jul./Dez.; 101-116
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 2 (2017): Jul./Dez.; 101-116
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 2 (2017): Jul./Dez.; 101-116
2176-9036
10.21680/2176-9036.2017v9n2
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
_version_ 1799770188033294336

Registros relacionados