Publicado Dec 19, 2020



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Cassiana Bortoli

Alcido Manuel Juaniha

Jorge Eduardo Scarpin

Nayane Thais Krespi Musial

Claudio Marcelo Edwards Barros

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Resumen

Este artículo utiliza el modelo de Ohlson para analizar si existe una relevancia del valor de mercado y el rendimiento de las acciones sobre la información del Ingreso Neto (NI), Otros Ingresos Comprensivos (OCI) y el Ingreso Integral (IC) de empresas brasileñas cotizadas en la BM&FBOVESPA. Para maximizar la solidez de los resultados, incluimos las siguientes variables de control para cada uno de los modelos: Patrimonio por acción, Tamaño, Industria, EBITDA por acción, Ingresos por acción y Liquidez. Estas variables de control fueron especialmente significativas para los tres modelos relacionados con la rentabilidad de las acciones, excepto la de industria y la liquidez. Obtuvimos significación estadística de nuestras variables esenciales (IN, OCI e IC) en cinco de los seis modelos de regresión con análisis de datos en panel con efectos fijos y errores estándar robustos. Sin embargo, solo las variables NI y CI fueron consideradas como relevantes en la dirección esperada. Esto permite afirmar que dichas variables ofrecen una contribución positiva en la explicación del valor de la compañía.

Keywords

Valor de mercado, retorno das ações, lucro líquido, resultado abrangente, outros resultados abrangentesMarket Value, Stock Return, Net Income, Comprehensive Income, Other Comprehensive IncomeValor de relevancia, devolución de stock, ingresos netos, ingreso integral, Otros ingresos integrales

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Cómo citar
Bortoli , C. ., Juaniha , A. M. ., Scarpin, J. E. ., Krespi Musial, N. T. ., & Edwards Barros, C. M. (2020). Relevancia de valor del ingreso neto, otros ingresos comprensivos y el ingreso integral en Brasil. Cuadernos De Contabilidad, 21, 1-22. https://doi.org/10.11144/Javeriana.cc21.vrio
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