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Master's Dissertation
DOI
https://doi.org/10.11606/D.96.2013.tde-23012014-113145
Document
Author
Full name
José Marcos da Silva
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
Ribeirão Preto, 2013
Supervisor
Committee
Rezende, Amaury José (President)
Borba, José Alonso
Braunbeck, Guillermo Oscar
Title in Portuguese
Análise experimental sobre o julgamento da relevância do valor justo em ativos biológicos
Keywords in Portuguese
Ativo Biológico
Pensamento Contrafactual
Valor Justo
Abstract in Portuguese
A utilização do valor justo, na avaliação de ativos biológicos, decorrentes da adoção de padrões internacionais de contabilidade, tem provocado efeitos econômicos significativos sobre o valor das empresas e, consequentemente, nos seus resultados correntes e futuros. Dessa maneira, este trabalho tem como objetivo analisar se os usuários da informação contábil reconhecem a relevância do uso do valor justo na mensuração de ativos biológicos. Por meio de experimentos com alunos de MBA, sob a perspectiva da Teoria do Pensamento Contrafactual, foram considerados os seguintes estímulos sobre o julgamento da relevância do uso do valor justo para ativos biológicos: (i) se o resultado (perdas ou ganhos) decorrentes da avaliação a valor justo, (ii) se o tipo de ativo biológico (com ou sem liquidez) e (iii) se a decisão gerencial (manter o ativo até o vencimento ou disponibilizar para a venda) interferem no julgamento da relevância do uso do valor justo. Os resultados apontam que, mesmo com a presença dessas variáveis, o uso do valor justo é relevante para mensuração dos ativos biológicos.
Title in English
Experimental analysis on judgment of the relevance of fair value of biological assets.
Keywords in English
Biological Assets
Counterfactual Thinking
Fair Value
Abstract in English
The use of fair value in the measurement of biological assets resulting from the adoption of international accounting standards, has caused significant economic effect on the value of firms and hence on their current and future results. Thus, this study aims to examine whether users of accounting information recognize the relevance of the use of fair value measurement of biological assets. Through experiments with MBA students from the perspective of the Theory of Counterfactual Thinking, we considered the following stimuli on the trial of the relevance of the use of the fair value of biological assets: (i) if the result (gain or loss) arising from measurement at fair value, (ii) the type of biological assets (with or without liquid) and (iii) if the decision management (maintaining the asset to maturity or available for sale) interfere with the judgment of the relevance of the use of value fair. The results show that, even with the presence of these variables, the use of fair value is relevant for measurement of biological assets.
 
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Publishing Date
2014-01-28
 
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