Olhando no retrovisoro que as teses de investimento podem antecipar sobre o potencial de impairment

Resumo

Purpose – The present study aims to investigate the risks in the investment decision-making process arising from adjustments in the provision for impairment loss. Design/methodology/approach – The present study is qualitative exploratory research that involves a descriptive literature review of secondary sources and a program of in-depth semistructured interviews. Findings – The early identification of impairment risks in asset valuation within investment projects emerges as a crucial factor in the decision-making process of whether to invest or not, whether through mergers, acquisitions, or strategic partnerships. A profound understanding of the investment project, its associated risks, and their consequences proves essential for managers and investors, enabling them to anticipate challenges and optimize opportunities. Research limitations/implications – This study is confined to the reviewed literature, the responses obtained in the semi-structured questionnaire, and the specific scope of asset impairment risks in the investment decision-making process in mergers and acquisitions. Practical implications – The present study is applicable to professionals’ seeking information about the possibility of anticipating the identification of impairment loss risks during investment decision-making processes.

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35186

Palavras-chave

ImpairmentSinergiaFusõesAquisiçõesSynergyMergeAcquisitionsInvestimentos - Processo decisórioAdministradores de investimentosAtivos financeirosAdministração de riscos