Análise financeira de demonstrativos contábeis: um estudo bibliométrico de 10 anos no ENANPAD

Abstract

This study aims to identify brazilian scientific production’s characteristics regarding to accounting financial statements analysis, through ten years of publications in EnANPAD. In order to do so, an indispensable research was accomplished on the titles, abstracts and keywords of articles published from 2005 to 2014, for the words: “financial analysis”, “balance sheet”, “demonstrative” and “statements”. A quantitative bibliometric method was used to analyse 42 articles, allowing to describe the main characteristics of this study area. Results showed that, in comparison with the total number of published articles, scientific production on financial analysis field developed per year is low, giving evidence that this area of research has much to be explored yet. Among topics of the studies, 32 articles were incorporated into accounting and financial area. On these studies, the quantitative approach had predominance, being developed by 29 articles. As to the nature of research, both, descriptive study (19 articles) and exploratory study (16 articles), have prevailed. As to detailing, empirical research (19 articles) had more incidence. It was observed that, usually, the sample is composed by companies, however 17 studies had their samples based on data collected from the Stock Exchange and Commodities and Future Exchange of São Paulo – BM&FBOVESPA. As for data collection, the majority of studies prefer to collect data directly from the samples’ financial statements, when composed by companies, which were used on 38 articles. With reference to the articles’ authors, they occupy positions at educational institutions (40 institutions), consisting on Federal Universities, State Universities and University Centers. On the other hand, the most mentioned authors on the analysed studies, were perceived on publications regarding to financial analysis and finance. It was noticed, as a tendency of method, the usage of correlation and regression statistics. As for the studies’ applicability, 31 articles showed to be applicable to the administrator, once the professional knows how to manage the relevant methods. It was considerate that this study area has much to be explored yet, especially concerning about the methods. On the whole, the purpose of identify the main characteristics of scientific production regarding to accounting financial statements analysis, through ten years of publications in EnANPAD was successfully achieved.