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

Authors

  • Glauber de Castro Barbosa
  • César Augusto Tibúrcio Silva

Abstract

 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.

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Author Biographies

Glauber de Castro Barbosa

Mestre em Ciências Contábeis. Instrutor da Escola Superior de Administração Fazendária (ESAF). Servidor cedido para o Ministério da Educação. Endereço: Ministério da Educação, Subsecretaria de Planejamento e Orçamento. Esplanada dos Ministérios, Bloco L, Anexo I, 1º andar, sala 133.70047-900 - Brasilia, DF – Brasil. Telefone: (61) 20228884.

César Augusto Tibúrcio Silva

Professor Doutor em Controladoria e Contabilidade (USP). Professor da Universidade de Brasília, Departamento de Ciências Contábeis e Atuariais. Endereço: Campus Darcy Ribeiro - Prédio da FACE - Asa Norte – CEP 70910-900 - Brasilia, DF – Brasil - Telefone: (61) 32731105 - Fax: (61) 33497388

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Published

03-07-2014

How to Cite

BARBOSA, G. de C.; SILVA, C. A. T. USE FINANCIAL INDICATORS IN THE EVALUATION PROCESS OF COMPANIES: THE PERCEPTION OF TEACHERS OF ACCOUNTING AND INVESTMENT ANALYST. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 2, p. 170–188, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/5323. Acesso em: 23 nov. 2024.

Issue

Vol. 6 No. 2 (2014): Jul./Dez.

Section

ARTICLES

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