O resultado integral: conceito, relato e evidência empírica

Risomina Cristina Lopes Rodrigues, Cecília Margarita Rendeiro do Carmo

Resumo


Este trabalho tem como objetivo apresentar uma revisão da literatura sobre o resultado integral, identificando oportunidades de investigação futura. Para tal aborda-se a génese do conceito, a evolução do seu relato e a evidência empírica sobre a sua utilidade.
O conceito de resultado integral é apresentado numa perspetiva histórica, discutindo-se a sua importância como indicador de desempenho.
A evolução do relato do resultado integral é descrita tendo por pano de fundo as normas emitidas por dois organismos de normalização contabilística, de relevo ao nível mundial: o FASB (Financial Accounting Standards Board) e o IASB (International Accounting Standards Board).
A utilidade do resultado integral é abordada, em termos empíricos, em função da sua materialidade, relevância valorativa (“value relevance”), capacidade preditiva e volatilidade.


Palavras-chave


resultado integral; resultado contabilístico; desempenho; alterações no capital próprio; relato financeiro

Texto Completo:

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DOI: http://dx.doi.org/10.1234/ei.v0i16.7584



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