Uso de Earnings Before Interest, Taxes and Amortization (EBITDA): Estudo Bibliométrico

نویسندگان

چکیده

O Earnings Before Interest, Taxes and Amortization (EBITDA) é um indicador financeiro intensamente utilizado por empresas e pesquisadores, principalmente na mensuração avaliação de desempenho empreendimentos. objetivo, neste trabalho, consistiu em realizar levantamento sobre a produção científica que trata da utilização do EBITDA apresentar mapeamentos estrutura desse campo pesquisa. A análise bibliométrica foi realizada meio estatística descritiva e, para o mapeamento pesquisa, Software VOSviewer, partir extração dados base Scopus . Os resultados apontaram uma média 12 publicações ano aumento cerca 160% quantidade entre 2010 2020, demonstra reconhecimento científico tema. Apresentaram-se os principais autores, periódicos, artigos mais citados, áreas estudo frequentes, palavras-chave, sendo úteis, especial, novos estudos bem como as redes pesquisadores países atuam no campo. Ademais, mediante volume identificados apontamentos daqueles relevantes, considera-se existência literatura com exemplos aplicação ferramenta relevante prática gerencial nas organizações. Palavras-chave: Interest. (EBITDA). Aplicações EBITDA. Bibliometria, VOSviewer. ABSTRACT is financial indicator intensively used by companies researchers, mainly in measuring evaluating the performance of projects. The objective this work to carry out survey on scientific production that deals with use present mappings structure field research. Bibliometric analysis was performed using descriptive statistical VOSviewer map research field, based data extraction database. results showed an average publications per year increase about number between which demonstrates recognition topic. main authors, journals, most cited articles, frequent areas study, articles keywords were presented, being especially useful for new studies, well networks researchers countries field. Furthermore, studies identified notes relevant ones, existence literature examples application considered be tool managerial practice organizations. Keywords: Applications. Bibliometrics.

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ژورنال

عنوان ژورنال: Revista FSA

سال: 2022

ISSN: ['1806-6356', '2317-2983']

DOI: https://doi.org/10.12819/2022.19.9.5