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Accounting Adjustments For The Calculation Of Eva: Study Of The Procedures Used At Brazilian Companies

Author

Listed:
  • Leonardo Fernando Cruz Basso

    (Universidade Presbiteriana Mackenzie)

  • Silvia de Franco de Oliveira

    (Centro Universitário Nove de Julho)

  • Eduardo Kazuo Kayo

    (Universidade Presbiteriana Mackenzie)

Abstract

La generación de valor para el accionista se está volviendo una preocupación cada vez más presente en respuesta a la presión de los inversionistas y directorios de sociedades. Varios abordajes están disponibles, entre estos, una línea de pensamiento ligada a la Ganancia Residual, el Valor Económico Agregado (EVA), metodología desarrollada por Stern Stewart & Co. Para corregir las impropiedades notadas en la práctica de los estados financieros, algunos usuarios de la técnica del EVA ajustan los datos contables de acuerdo con los Principios Contables Generalmente Aceptados, en la expectativa de que dichos ajustes produzcan valores más confiables y puedan generar ambiente propicio a los comportamientos administrativos más próximos al óptimo esperado. La lógica y la mecánica por detrás de esos ajustes son tratadas a lo largo del trabajo, investigando la posible correlación entre la percepción de entendimiento del controller y la utilización de los métodos adoptados por la organización.

Suggested Citation

  • Leonardo Fernando Cruz Basso & Silvia de Franco de Oliveira & Eduardo Kazuo Kayo, 2005. "Accounting Adjustments For The Calculation Of Eva: Study Of The Procedures Used At Brazilian Companies," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 4(3), pages 185-204, Septiembr.
    • Handle: RePEc:imx:journl:v:4:y:2005:i:3:p:185-204
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    File URL: http://www.remef.org.mx/index.php/primera/article/view/202
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    References listed on IDEAS

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    1. Chris Doucouliagos, 1994. "A Note on the Evolution of," Journal of Economic Issues, Taylor & Francis Journals, vol. 28(3), pages 877-883, September.
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    More about this item

    Keywords

    Economic Value Added (EVA); Shareholder Value Creation; Generally Accepted Accounting Principies (GAAP); Financial Drivers;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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