Analysis of the profiles of the articles on the theory of accounting adjustments of profit managed by CAPES - doi: 10.4025/enfoque.v30i3.14937

Authors

  • Joselia Maria Rodrigues de Andrade Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da UNB, UFPB e UFRN Author
  • Giovanna Tonetto Segantini Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da UNB, UFPB e UFRN Author
  • José Dionísio Gomes da Silva Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da UNB, UFPB e UFRN Author

DOI:

https://doi.org/10.4025/enfoque.v30i3.14937

Keywords:

Theory of Accounting Adjustments of Profit, Bibliometric Study, Periodicals

Abstract

This article is a research of the publications on the theory of accounting adjustments of net income, published in mains accounting journals, which are available in the database of CAPES, given that the knowledge generated by scientific productions adds a unique value to different areas. As to the method, it is a descriptive, because its aims to identify and analyze the work of the theme above, without making inferences. Based on the procedures, the research is bibliographic, because it was used published studies as sources. The results suggest that in general, all the articles advocate, the idea that accounting information based only on historical cost does not reveal the real situation of the assets of the companies, also indicates that the interpretation of financial statements, excluding the effects of variation in the level of prices, may cause limitations of communication that will mean a reduction in their utility.

Downloads

Download data is not yet available.

Downloads

Published

2011-12-02

Issue

Vol. 30 No. 3 (2011)

Section

Original Articles

License

DECLARATION OF ORIGINALITY AND COPYRIGHTS

I Declare that current article is original and has not been submitted for publication, in part or in whole, to any other national or international journal. 

The copyrights belong exclusively to the authors. Published content is licensed under Creative Commons Attribution 3.0 (CC BY 3.0) guidelines, which allows sharing (copy and distribution of the material in any medium or format) and adaptation (remix, transform, and build upon the material) for any purpose, even commercially, under the terms of attribution.

Read this link for further information on how to use CC BY 3.0 properly.

 

How to Cite

Andrade, J. M. R. de, Segantini, G. T., & Silva, J. D. G. da. (2011). Analysis of the profiles of the articles on the theory of accounting adjustments of profit managed by CAPES - doi: 10.4025/enfoque.v30i3.14937. Enfoque: Reflexão Contábil, 30(3), 33-43. https://doi.org/10.4025/enfoque.v30i3.14937