Coordinator:
Wilson Toshiro Nakamura, PhD
Temas e Líderes:
Financial accounting. Taxation. International accounting standards. Quality of accounting information. Accounting disclosure. Accounting auditing and corporate fraud. Accounting regulation. Governmental 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.
Managerial accounting and controllership. Management information system. Cost analysis and management. Performance evaluation and rewards. Budget planning. Tax planning and management. Education and research in managerial accounting and controllership. Ethics and professional training in managerial accounting and controllership. Emerging topics in accounting for internal users.
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.
Prospect theory. Heuristics and cognitive biases. Mental accounting. Herd effect. Disposition effect. Framing effect. Optimism bias. Overconfidence. Intertemporal choice. Choice architecture. Nudge theory.
Capital structure. Cost of capital. Dividend policy. Stock issuance. Debt issuance. IPO. Company valuation. Value creation. 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 compensation. Ownership structure. Minority rights. Compliance. Internal controls. Enterprise risk management. Code of ethics. Company reputation.
Determinants of corporate investment. Financial constraints. Investment sensitivity to different types of risk. Investment analysis techniques. Capital budgeting.
Financial planning. Financial control. Working capital management. Short-term asset management. Short-term liability management. Credit analysis. Personal finance. Insurance and pension.
Financial Econometrics. Algorithmic Trading. Financial Time Series Modeling. Artificial Intelligence and Machine Learning in Finance. Optimization in Finance. Econophysics. Agent-Based Modeling in Finance. Market Risk Management Models. Natural Language Processing in Finance. Big Data in Finance. Credit Risk Management Techniques. Bayesian Modeling and Estimation in Finance. Simulation Methods in Finance. Quantitative Methods for Macrofinance.
