Universidade Federal do Espírito Santo

Portal do Ementário

Informações Gerais
Disciplina:
Pesquisa de Contabilidade em Mercado de Capitais ( PCON1008 )
Unidade:
Coordenação do Programa de Pós-Graduação em Ciências Contábeis
Tipo:
Optativa
Período Ideal no Curso:
Sem período ideal
Nota Mínima para Aprovação:
6.00
Carga Horária:
60
Número de Créditos:
4

Objetivos

Ementa
Teoria Positiva versus Teoria Normativa. Teoria Contábil e Pesquisa Científica. Demanda por informação contábil. Relação entre Preço e Informação Contábil. Impacto da Informação Contábil sobre expectativas dos usuários. Propriedades da Informação Contábil. Contabilidade e o ambiente institucional. Contabilidade e Finanças. Contabilidade e Incentivos Econômicos.

Bibliografia
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