Provisões de crédito, gerenciamento de resultados e informação contábil: comportamento das provisões de crédito em bancos brasileiros

Sérgio R M Nazaré; Paulo Augusto Pettenuzzo Britto

doi:10.21710/rch.v27i0.561

Authors

Sérgio R M Nazaré Universidade de Brasília
Paulo Augusto Pettenuzzo Britto Professor Associado da UnB/Departamento de Ciências Contábeis

DOI:

https://doi.org/10.21710/rch.v27i0.561

Keywords:

Academic Spin-Off, Drip Irrigation, Economic Viability

Abstract

The general objective of this work is to present an economic viability analysis for an academic spin-off, to be born from a research project of technological innovation, that supports the decision-making of the researchers who intend to undertake and also helps the incentives to the adoption an entrepreneurship culture within the university. Some know that the spin-off can be understood as companies founded on the intention to exploit some of the intellectual property generated in academic institutions. The method used to investigate and reach the proposed objective was the bibliographical, documental and ex post facto study, with an exploratory and descriptive character of the research called: â€œA process using the CO2 for dissolving precipitates of carbonates in irrigation systemsâ€. The requirements for attending the economic viability criteria were measured through the calculations of NPV, IRR and payback, considering a five year deadline and a hurdle rate of 20%. In addition, the issues of technological innovation were considered, since it has a high sensitivity in relation to the market. Thus, in addition to the traditional viability methods, a Monte Carlo simulation was performed, which allows to analyze the results statistically in terms of probability. The results obtained through this analysis were positive. Furthermore, they contribute to clarify the doubts of researchers, regarding the viability of their technology.

Author Biography

Sérgio R M Nazaré, Universidade de Brasília

Professor Assistente do Departamento de CiÃªncias ContÃ¡bneis da UNB

doutorando em ciÃªncias contÃ¡beis no PPGCont-UnB

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