Finance

Coordinator: Wilson Toshiro Nakamura

Mackenzie Presbiterian University

Temas e Líderes:

Financial asset pricing models: CAPM, APT, Fama and French, Black-Scholes, binomial, among others. Portfolio theory. Market efficiency. Market anomalies. Financial bubbles. Risk and return. Market risk. Fund performance.

Financial accounting. Taxation. International accounting standards. Accounting information quality. Accounts disclosure. Accounts auditing and corporate frauds. Accounting regulation. Government accounting. Integrated reporting and sustainability. Impact of technology on accounting and auditing. Big data and blockchain applied to accounting and auditing. Education and research in financial accounting. Ethics and professional training in financial accounting. History of accounting. Emerging topics in accounting for external users.

Management accounting and controllership. Management information system. Cost analysis and management. Performance assessment and rewards. Budgetary planning. Tax planning and management. Education and research in management accounting and controllership. Ethics and professional training in management accounting and controllership. Emerging topics in accounting for internal users.

Capital structure. Cost of capital. Dividends policy. Share issuances. Debt issuances. IPOs. Evaluating companies. Value generation. Financial restructuring. Mergers and acquisitions. Private equity. Venture capital. Intangibles.

Corporate governance practices. Principles of corporate governance: transparency, equity, accountability, corporate responsibility. Agency theory. Agency conflicts. Agency costs. Corporate governance mechanisms. Board of Directors. Fiscal Council. Independent auditing. Investor relations. Executive pay. Ownership structure. Minority shareholder rights. Compliance. Internal controls. Corporate risk management. Ethical code. Company reputation.

Financial planning. Financial control. Working capital management. Short-term asset management. Short-term liabilities management. Credit analysis. Personal finance. Insurance and pensions.

Determinants of corporate investment. Financial constraints. Sensitivity of investment to different types of risk. Investment analysis techniques. Capital budget.

Prospects or perspectives theory. Heuristics and cognitive biases. Mental accounting. Herd effect. Disposition effect. Framing effect. Optimism bias. Overconfidence. Intertemporal choice. Choice architecture. Nudge.