Possíveis metodologias de análise da utilidade da valorização dos interesses minoritários segundo a óptica de consolidação da entidade

Abstract

In the most recent international accounting standards about presentation and measurement of minority interests the concept of entity in consolidated financial statements is prevailing. This evolution was a natural process based and justified in public debates and public consultings. Nevertheless, there is no indications of an empirical study that demonstrate that this evolution contributes to consolidated financial statements more usefulness to the decision making process. With this fact in mind, this paper is inserted in a fist stage of an empirical investigation that demonstrate the useful and relevance of measurement of minority interests by the entity concept. In this stage, the main objective is to identify possible model equations to analyze relevance applying the Ohlson (1995) model framework.