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Presentation
Presentation
The Curricular Unit aims to deepen knowledge for making management decisions based on accounting information, paying special attention to the effects of management decisions from the perspective of investment and value creation in companies.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6233-22792
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
Description of contents: Role of financial information in economic decisions; Analysis of fundamental accounting indicators; Analysis and measurement of financial performance based on accounting indicators; Determination of the business value from the accounting information; Construction of forecasts on future flows based on historical accounting information; Accounting information and corporate governance mechanisms.
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Objectives
Objectives
At the end of the course, students should be able to: Know the main analysis techniques of companies from the external accounting information; Obtain a global perspective of the companies under analysis; Build cash flow forecasts and plan the financing of needs and the application of estimated flows; Prepare the forecast financial statements and evaluate the company's future performance.
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Teaching methodologies
Teaching methodologies
Teaching methodology based on practical cases and a critical analysis of possible solutions and alternative scenarios.
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References
References
BREALEY, Richard A., MYERS, Stewart, ALLEN, A. Franklin - Principles of Corporate Finance. 13th Edition, London, McGraw-Hill, 2020. ISBN: 9781260013900. HIGGINS, Robert C., - Analisis for Financial Management. 11th Edition, USA, McGraw-Hill Education Europe, 2017. ISBN: 9780077861780. BANCO DE PORTUGAL. Impacto da IA na Produtividade das Empresas Portuguesas: Estudo Setorial 2024. Lisboa: Banco de Portugal, 2024. 156 p. (Estudos da Economia Portuguesa, n. 45).
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Assessment
Assessment
Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.
Exemplo:
Descrição
Data limite
Ponderação
Teste de avaliação
30%
Trabalho / Relatório
70%
(...)
Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...
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Mobility
Mobility
No
