CAPITAL MARKETS AS FOCUS OF RESEARCH IN ACCOUNTING: A BIBLIOMETRIC STUDY OF NATIONAL SCIENTIFIC PRODUCTION

Abstract

Parallel to the increased amount of research in accounting, studies focusing on mapping and analyzing its characteristics have been intensified, the so-called bibliometric studies. This is also a bibliometric study in accounting and, among the research areas of accounting, it aimed to identify the characteristics of scientific production with an emphasis on capital markets published between the years 2004 and 2014 in national accounting journals stratified by Qualis/CAPES. We used the descriptive, bibliographic and bibliometric research with a quantitative approach. In the sample of 113 articles found, the main results showed a higher concentration of articles published in journals classified as B3, papers developed in co-authorship between two scholars and PhD researchers. In addition, they reveal the University of São Paulo (USP) as the most productive institution in terms of relationship with authors, pointing to the predominance of journal articles and the influence of international literature as its foundation, and revealed that the productivity of the authors of research in capital markets is low and it adjusts to Lotka's Law. It was concluded that scientific production in accounting with an emphasis on capital markets is on the rise, especially by the interest of doctors and teachers linked to various institutions countrywide in analyzing the relevance of disclosure of financial information to the capital market and its impact on stock prices of companies listed on the BM&F Bovespa.