Universidade Federal do Espírito Santo

Portal do Ementário

Informações Gerais
Disciplina:
Vantagem Competitiva e Métricas Contábeis ( PCON1025 )
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
Teorias relacionadas a gestão estratégica que investigam determinantes do desempenho da firma com foco na teoria da organização industrial, teoria dos recursos e teoria da capacidade dinâmica; fundamentos da mensuração/evidenciação e capacidade informativa contida na estrutura das demonstrações contábeis.

Bibliografia
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A Demand-based perspective on sustainable competitive advantage. Strategic Management Journal, v. 27, n. 3, p. 215-239, mar. 2006. ADEGBESAN, J. Adetunji. On the origins of competitive advantage: strategic factor markets and heterogeneous resource complementarity. The Academy of Management Review, v. 34, n. 3, p. 463-475, jul. 2009. CHOI, Jaepil; WANG, Heli. Stakeholder relations and the persistence of corporate financial performance. Strategic Management Journal, v. 30, n. 8, p. 895-907, ago. 2009. ISMAIL, Alimin Ismadi et al. The relationship between organisational competitive advantage and performance Moderated by the age and size of firms. Asian Academy of Management Journal, v. 15, n. 2, p. 157-173, jul. 2010. GJERDE, Oystein; KNIVSFLA, Kjell Henry; SAETTEM, Frode. Evidence on competitive advantage and superior stock market performance. Managerial and Decision Economics, v. 31, n. 4, p. 277-301, jun. 2010. YING-CHAN, Tang; FEN-MAY, Liou. Does firm performance reveal its own causes? The role of Bayesian inference. Strategic Management Journal, v. 31, n. 1, p. 39-57, jan. 2010. DICKINSON, Victoria. Cash flow patterns as a proxy for firm life cycle. The Accounting Review, v. 86, n. 6, p. 1969-1994, 2011. CHEN, David M.; YANG, Li-Ling. An empirical test of a resources deployment portfolio (RDP) approach to business group ROE decomposition. Review of Pacific Basin Financial Markets and Policies, v. 12, n. 4, p.695-720, 2009. AFEEF, Mustafa. Analyzing the impact of working capital management on the profitability of SME.s in Pakistan. International Journal of Business and Social Science, v. 2 n. 22; p. 173-183, dez. 2011. SKOGSVIK, Stina; SKOGSVIK, Kenth. Accounting-based probabilistic prediction of ROE, the residual income valuation model and the assessment of mispricing in the Swedish stock market. Abacus, v. 46, n. 4, p. 387-418, dez. 2010. JEWELL, Jeffrey J., MANKIN, Jeffrey A. What is your ROA? An investigation of the many formulas for calculating return on assets. Academy of Educational Leadership Journal, v. 15, número especial, 2011. BHATTI, Ghulam Ali, HAROON, Hussain. Evidence on structure conduct performance hypothesis in Pakistani commercial banks. International Journal of Business and Management, v. 5, n. 9, p. 174-187, set. 2010. BAIK, Bok; FARBER, David B.; LEE, Sam (Sunghan). CEO ability and management earnings forecasts. Contemporary Accounting Research, v. 28, n. 5, p. 1645-1668, dez. 2011. FATHI, Saeed; ZAREI, Fatemeh; ESFAHANI, Sharif Shekarchizadeh. Studying the role of financial risk management on return on equity. International Journal of Business and Management, v. 7, n. 9, p. 215-221, maio 2012. SCHEFCZYK, Michael. Operational performance of airlines: an extension of traditional measurement paradigms. Strategic Management Journal, v. 14, n. 4, p. 301-317, maio 1993. SOUSA, Sergio; ASPINWALL, Elaine. Development of a performance measurement framework for SMEs. Total Quality Management, v. 21, n. 5, p. 475-501, maio 2010. ROBINSON, John R.; SIKES, Stephanie A.; WEAVER, Connie D. Performance measurement of corporate tax departments. The Accounting Review, v. 85, n. 3, p. 1035-1064, 2010. KAPLAN, Robert S. The evolution of management accounting. The Accounting Review, v. 59, n. 3, p. 390-418, jul. 1984. SIMONS, Robert. Strategic orientation and top management attention to control systems. Strategic Management Journal, v. 12, n. 1, p. 49-62, jan. 1991. LEE, Suk Hun; URRUTIA, Jorge L. Analysis and prediction of insolvency in the property-liability insurance industry: a comparison of logit and hazard models. The Journal of Risk and Insurance, v. 63, n. 1, p. 121-130, mar. 1996. FEROZ, E. H.; KIM, S.; RAAB, R. L. Financial statement analysis: a data envelopment analysis approach. The Journal of the Operational Research Society, v. 54, n. 1, p. 48-58, jan. 2003. JENSEN, Michael C.; MECKLING, William H. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, v. 3, n. 4, p. 305-360, out. 1976. ANSOFF, I.; MCDONNELL, P. Implantando a administração estratégica. São Paulo: Atlas, 1993. DECHOW, P. M.; SCHRAND, C. M. Earnings Quality. Wharton School of the University of Pennsylvania, 2004. ELTON, E. J. et al. Modern portfolio theory and investment analysis. 8. ed. New Jersey: John Wiley & Sons, 2010. FREEEMAN, Edward, Strategic management: a stakeholder approach. Boston: Pitman, 1984. MARTINS, Eliseu; DINIZ, Josedilton Alves; MIRANDA, Gilberto José. Análise avançada das demonstrações contábeis: uma abordagem crítica. São Paulo: Atlas, 2012. PALEPU, K. G.; HEALY, P.G; BERNARD, V. L. Business analysis & valuation: using financial statements. 3 ed. USA: Thomson Learning, 2004. PENMAN. Stephen H. Análise de demonstrações financeiras e security valuation. Rio de janeiro: Elsevier, 2013. PENROSE. E., The theory of the growth of the firm. Oxford University, 5.ed. 2009.

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