DMCA - 006 - Contabilidade e Finanšas II

 

Créditos: 4

Ementa: Modelos clássicos de Gerenciamento de Resultados (Jones, KS, Earnings Management under Real Activities). Escolha de critérios contábeis. Entrada, saída e especulação: investidores de passagem. Ativismo do Investidor e Relações de Crédito. Governança corporativa e direitos de controle. Takeovers. Teoria Positiva da Contabilidade: Teorias relacionadas à Contabilidade Positiva; Economia da Contabilidade; e Modelos de avaliação de empresas baseados em informações contábeis: RIV, LID, AEG, OJ.

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