A STUDY ON THE PRACTICES OF EVALUATION OF COMPANIES BY THE ACCOUNTANTS REGISTERED IN THE ASSOCIATION OF JUDICIAL EXPERTS OF THE STATE OF PERNAMBUCO – APJEP
DOI:
https://doi.org/10.21680/2176-9036.2017v9n2ID10025Keywords:
Company Evaluation. Methods. Counters.Abstract
The present study aimed to analyze the most common methods used by accountants registered in the Association of Judicial Experts of the State of Pernambuco when evaluating companies. The research was carried out with accountants associated to the APJEP through a semistructured questionnaire divided into two parts. The first part dealt with the professional characteristics of the respondent accountants, while the second part dealt with the properties of the accounting work of the professional in relation to the specifics in the evaluation of the companies. Eighty-six questionnaires were sent via e-mail, with 5 responses being obtained. In relation to its objectives, the research is exploratory. As for the procedures, it is predominantly quantitative, since there were both quantifications in the collection of information and in-depth analyzes in relation to the studied phenomenon. The data used in this work were obtained in a quantitative research, the numbers being arranged through the percentages and presented to translate the information in a qualitative way. For data analysis of this article and tabulations of information in tables, it was used as a tool to support Microsoft Office Excel 2007. The counters surveyed were mostly men, half of them have specialization and only two with Masters. It was possible to conclude that the Accountants show the low level of reliability of the accounting information, and also the difficulty in estimating subjective values. It was also verified that the methods of evaluation of companies most used by accounting professionals associated to the APJEP were in this order the method based on Cash Flow and the Method based on the Balance Sheet.
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