Value Relevance das Propriedades para Investimento: Evidência do Mercado de Capitais Brasileiro

Autor: Gonçalves, Ketlyn Alves, Conegliam, Lorena, do Carmo, Carlos Henrique Silva

Publikováno v: Contabilidade, Gestão e Governança, Vol 20, Iss 1, Pp 2-19 (2017)
Contabilidade Gestão e Governança; v. 20 n. 1 (2017); 2-19
Contabilidade, Gestão e Governança
Universidade de Brasília (UnB)
instacron:UNB
Contabilidade, Gestão e Governança; v. 20, n. 1 (2017); 2-19

This study investigates the relevance to the capital market of the assets recognized as investment properties of companies listed on the BM&F BOVESPA, in the period from 2011 to 2014. The research conducted was based on the Ohlson model (1995) and pa

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e020c6da5002564822d6b201c82b4276
https://cgg-amg.unb.br/index.php/contabil/article/view/1094