USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST

 Accounting has as one of its functions support the process of assessment and can make companies through various accounting indicators. Thus, this study aimed to test through a questionnaire whether these indicators are really important in the evaluation process. The questionnaire was sent to teache...

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Principais autores: Barbosa, Glauber de Castro, Silva, César Augusto Tibúrcio
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/5323
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Barbosa, Glauber de Castro
Silva, César Augusto Tibúrcio
spellingShingle Barbosa, Glauber de Castro
Silva, César Augusto Tibúrcio
USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST
author_facet Barbosa, Glauber de Castro
Silva, César Augusto Tibúrcio
author_sort Barbosa, Glauber de Castro
title USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST
title_short USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST
title_full USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST
title_fullStr USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST
title_full_unstemmed USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST
title_sort use financial indicators in the evaluation process of companies: the perception of teachers of accounting and investment analyst
description  Accounting has as one of its functions support the process of assessment and can make companies through various accounting indicators. Thus, this study aimed to test through a questionnaire whether these indicators are really important in the evaluation process. The questionnaire was sent to teachers of the course of Accounting and Investment Analyst. There were 174 respondents, with the majority of teachers (79%). It was found that the accounting is seen as important in the evaluation process, particularly the Statement of Income (DRE), the Statement of Cash Flows (CFD) and the Balance Sheet, which was considered in that order, the statements more important in the evaluation process. Likewise, the 24 indicators were also analyzed accounting reasonably well evaluated, and rated the worst was the Immediate Liquidity Ratio (average of 6.4971 on a scale of 0 to 10) and what was seen as more important was the return on equity (ROE), averaging 8.6244. There were no differences in response patterns between teachers and Investment Analysts, however, when considering the different titles that might be observed.Keywords: Financial Indicators, Investment analysts, Accounting professors.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2014
url https://periodicos.ufrn.br/ambiente/article/view/5323
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spelling oai:periodicos.ufrn.br:article-53232019-10-09T22:32:47Z USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST UTILIZACIÓN DE LOS INDICADORES FINANCIEROS EN EL PROCESSO DE EVALUACIÓN DE EMPRESAS: LA PERCEPCIÓN DE PROFESORES DE CONTABILIDAD Y DE ANALISTAS DE INVERSIÓN UTILIZAÇÃO DOS INDICADORES CONTÁBEIS NO PROCESSO DE AVALIAÇÃO DE EMPRESAS: A PERCEPÇÃO DE PROFESSORES DE CONTABILIDADE E DE ANALISTAS DE INVESTIMENTO Barbosa, Glauber de Castro Silva, César Augusto Tibúrcio  Accounting has as one of its functions support the process of assessment and can make companies through various accounting indicators. Thus, this study aimed to test through a questionnaire whether these indicators are really important in the evaluation process. The questionnaire was sent to teachers of the course of Accounting and Investment Analyst. There were 174 respondents, with the majority of teachers (79%). It was found that the accounting is seen as important in the evaluation process, particularly the Statement of Income (DRE), the Statement of Cash Flows (CFD) and the Balance Sheet, which was considered in that order, the statements more important in the evaluation process. Likewise, the 24 indicators were also analyzed accounting reasonably well evaluated, and rated the worst was the Immediate Liquidity Ratio (average of 6.4971 on a scale of 0 to 10) and what was seen as more important was the return on equity (ROE), averaging 8.6244. There were no differences in response patterns between teachers and Investment Analysts, however, when considering the different titles that might be observed.Keywords: Financial Indicators, Investment analysts, Accounting professors.  Una de las funciones de la contabilidad es subsidiar el proceso de Evaluación de Empresas y lo puede hacer a través de los indicadores financieros. Basado en eso, el objetivo de este trabajo ha sido comprobar, por medio de un cuestionario, si esos indicadores realmente son relevantes en el proceso de evaluación. El cuestionario se ha enviado a Profesores del curso de Ciencias Contables y a Analistas de Inversión. Entre los que contestaron el cuestionario, la gran mayoría era de profesores (79%). Se ha podido constatar que la contabilidad es considerada importante en el proceso de evaluación por los dos grupos, con especial destaque a la Demostración del Resultado del Ejercicio (DRE), a la Demostración de Flujos de Caja (DFC) y al Balance Patrimonial, que han sido considerados, en este orden, los demostrativos más importantes en el proceso de evaluación. Asimismo, los 24 indicadores financieros analizados también han sido bien evaluados. El indicador peor evaluado ha sido el Índice de Liquidez Inmediata (promedio de 6,4971 en una escala de 0 a 10) y el que se ha considerado más importante ha sido la Rentabilidad Financiera (ROE), nota media de 8,6244. No se han observado diferencias en los patrones de respuestas de profesores y analistas; sin embargo, la titulación académica ha sido una variable relevante en las respuestas.Palabras clave: indicadores financieros, analistas de inversión, profesores de contabilidad.  A Contabilidade tem como uma de suas funções subsidiar o processo de Avaliação de Empresas e o pode fazê-lo por intermédio de indicadores contábeis. Dessa maneira, o presente trabalho teve o objetivo de testar por meio de um questionário se esses indicadores realmente são relevantes no processo de avaliação. O questionário foi encaminhado a Professores do curso de Ciências Contábeis e para Analistas de Investimento. Houve 174 respondentes, sendo a maior parte de professores (79%). Constatou-se que a Contabilidade é tida como importante no processo de avaliação para ambos os grupos, com destaque à Demonstração do Resultado do Exercício (DRE), a Demonstração dos Fluxos de Caixa (DFC) e ao Balanço Patrimonial, que foram considerados, nessa ordem, os demonstrativos mais importantes no processo de avaliação. Da mesma forma, os 24 indicadores contábeis analisados também foram bem avaliados, sendo que o pior avaliado foi o Índice de Liquidez Imediata (média de 6,4971 em uma escala de 0 a 10) e o que foi tido como mais importante foi o Retorno Sobre o Patrimônio Líquido (ROE), com média 8,6244. Não foram observadas diferenças nos padrões de respostas entre Analistas de Investimento e professores; no entanto, a titulação foi uma variável relevante na respostas.Palavras-chave: Indicadores contábeis, Analistas de investimento, Professores de Contabilidade. Portal de Periódicos Eletrônicos da UFRN 2014-07-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/zip https://periodicos.ufrn.br/ambiente/article/view/5323 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 No. 2 (2014): Jul./Dez.; 170-188 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 2 (2014): Jul./Dez.; 170-188 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 2 (2014): Jul./Dez.; 170-188 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/5323/4470 https://periodicos.ufrn.br/ambiente/article/view/5323/10217 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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