Fabiano Guasti Lima, Bruno Figlioli, Rafael Confetti Gatsios, Alexandre Assaf Neto
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Abstract
R E S U M E N Valoración de empresas en Brasil: una discrepancia entre teoría y práctica Valuation of companies in Brazil: a conflict between theory and practice Fabiano Guasti Lima1, Bruno Figlioli2, Rafael Confetti Gatsios3 y Alexandre Assaf Neto4 1 Ph.D in Administration, Professor at the University of São Paulo. Brazil. Email address: fabianoguastilima@gmail.com , ORCID: 0000-0003-4776-3673. 2 Ph.D in Controllership and Accounting. Professor at the University of São Paulo. Brazil. Email address: brunofig@ymail.com , ORCID: 0000-0003-4345-2595. 3 Ph.D in Controllership and Accounting. Professor at the University of São Paulo. Brazil. (Corresponding Author) Email address: rafaelgatsios@fearp.usp.br, ORCID: 0000-0003-4364-7157. 4 Ph.D in Administration, Instituto ASSAF. Brazil. Email address: institutoassaf@gmail.com , ORCID: 0000-0002-0625-8841. Received on February 20, 2019 Accepted on June 12, 2019 Available online July 30, 2019 JEL classification: G12, G17, G11, G13
R E S U M E N ValoracióN de empresas en Brasil:巴西企业评估的差异：理论与实践之间的冲突Fabiano Guasti Lima1、Bruno Figlioli2、Rafael Confetti Gatsio3和Alexandre Assaf Neto4 1行政学博士，圣保罗大学教授。巴西电子邮件地址：fabianoguastilima@gmail.com，ORCID:00000-0003-4776-3673。2控制与会计博士学位。圣保罗大学教授。巴西电子邮件地址：brunofig@ymail.com，ORCID:00000-0003-4345-2595。3控制与会计博士。圣保罗大学教授。巴西（通讯作者）电子邮件地址：rafaelgatsios@fearp.usp.br，ORCID:00000-0003-4364-7157。4 ASSAF研究所行政学博士。巴西电子邮件地址：institutoassaf@gmail.com，ORCID:00000-0002-0625-8841。2019年2月20日收到2019年6月12日接受2019年7月30日在线提供JEL分类：G12、G17、G11、G13
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