IDEAS home Printed from https://ideas.repec.org/p/lre/wpaper/lares-2023-4dqc.html
   My bibliography  Save this paper

Como a metodologia PoC de contabilidade de empresas de Real Estate influenciou o mercado, o valuation e as análises do setor

Author

Listed:
  • Diego Nicolau Rodriguez
  • Cláudio Tavares de Alencar

Abstract

Este artigo investiga os reflexos da metodologia POC (Percentual de Completude de Obra) nas empresas de capital aberto brasileiras no segmento de Real Estate durante o periodo de 2008 a 2018. A metodologia POC e amplamente utilizada para a contabilizacao de receitas em empreendimentos imobiliarios, mas a sua aplicacao pode gerar impactos significativos nos resultados financeiros das empresas. Por meio de uma analise exploratoria, foram investigadas as influencias e consequencias da metodologia POC nas empresas de capital aberto brasileiras no segmento de Real Estate. Os resultados mostram que a aplicacao da metodologia POC pode levar a distorcoes na contabilizacao de receitas, especialmente em empreendimentos de longo prazo. Alem disso, a utilizacao inadequada da metodologia pode levar a impactos significativos na avaliacao de desempenho das empresas, na analise de indicadores financeiros e na tomada de decisao dos investidores. A analise se mantem atual pela o oficio Curricular da CVM que manteve os padroes de contabilidade com as exigencias de Performance e controles internos da Empresa.

Suggested Citation

  • Diego Nicolau Rodriguez & Cláudio Tavares de Alencar, 2023. "Como a metodologia PoC de contabilidade de empresas de Real Estate influenciou o mercado, o valuation e as análises do setor," LARES lares-2023-4dqc, Latin American Real Estate Society (LARES).
    • Handle: RePEc:lre:wpaper:lares-2023-4dqc
    as

    Download full text from publisher

    File URL: https://lares.architexturez.net/doc/oai-lares-id-lares-2022-4dqc
    Download Restriction: no
    File URL: https://lares.architexturez.net/system/files/4DQC_1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Accounting in Real Estate companies; Análise de resultados; Balance sheet; Balancete; Balanço; Contabilidade de empresas de Real Estate; DRE; Income Statement; PoC; Receita; Results Analysis; revenue;
    All these keywords.

    JEL classification:

    • R3 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lre:wpaper:lares-2023-4dqc. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Architexturez Imprints (email available below). General contact details of provider: https://edirc.repec.org/data/laresea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.