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

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

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Published
2011-12-02
How to Cite
Andrade, J. M. R. de, Segantini, G. T., & Silva, J. D. G. da. (2011). <b>Analysis of the profiles of the articles on the theory of accounting adjustments of profit managed by CAPES</b&gt; - doi: 10.4025/enfoque.v30i3.14937. Enfoque: Reflexão Contábil, 30(3), 33-43. https://doi.org/10.4025/enfoque.v30i3.14937
Issue
Vol 30 No 3 (2011)
Section
Original Articles

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