Perspectivas para a pesquisa em contabilidade: o impacto dos derivativos
This paper investigates the role of derivative financial instruments for the future of financial accounting research. This impact is relevant what all major research paradigms are concerned. In capital market-based research, derivative instruments play a central role in price discovery. From the ins...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2001 |
| País: | Brasil |
| Institución: | Universidade de São Paulo (USP) |
| Repositorio: | Revista Contabilidade & Finanças (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:revistas.usp.br:article/34054 |
| Acceso en línea: | https://www.revistas.usp.br/rcf/article/view/34054 |
| Access Level: | acceso abierto |
| Palabra clave: | Instrumentos financeiros derivativos teoria da contabilidade metodologia da pesquisa em contabilidade Derivative financial instruments accounting theory accounting research methodology |
| Sumario: | This paper investigates the role of derivative financial instruments for the future of financial accounting research. This impact is relevant what all major research paradigms are concerned. In capital market-based research, derivative instruments play a central role in price discovery. From the institutional and social points-of-view, derivatives are components of a greater quest for legitimization and power. Their operational features, regulatory environment, technological advances and other characteristics are turning derivatives into promising research venues. |
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