Detalhes bibliográficos
| Ano de defesa: |
2015 |
| Autor(a) principal: |
Oliveira, Cristiane Batista |
| Orientador(a): |
Oliveira, Antonio Benedito Silva |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1615
|
Resumo: |
This research aims to propose a framework of non-monetary metrics for the Brazilian real estate industry released by the companies that comprise the Bovespa index IMOB. For this, we selected a census of 100% of the listed real estate developers of the composition of the theoretical portfolio of shares. Data were collected through 2014 period the annual reports, published in digital form on the site of the 15 companies listed in the census and submitted the technical content analysis. Later they were classified into eight distinct categories, standardized and treated statistically (representativeness analysis) for analysis and interpretation. Are non-monetary indicators of citations in all the analyzed reports, among which stand out those that measure the public consumer, the volume produced and sold, and the performance of internal and external processes in general. This is because they have a diversity of these quotes most discussed indicators; however, include variations of the same index. Thus, most of the indices of the identified categories stands out for its importance as performance statements of operations. Thus this research provides a structured model of non-monetary metrics, can be used as a complement to the proposed disclosure of non-monetary metrics from the requirement for disclosure of the notes issued by the Accounting Pronouncements Committee - CPC. Thus bringing a contribution to the analysis method of real estate developers in the Brazilian scene. This study will serve as a source of information enabling future research seeking to identify the non-monetary indicators to assess performance and be a source of data organized indicators |
