Relevância do profissional contábil para as sociedades corretoras que atuam nos mercados de ações e derivativos do Brasil

by Custódio, Marcos Aurélio

Abstract (Summary)
The main objective was to evaluate the relevance of accounting professional for house brokers that work in the stock exchange and derivatives in Brazil, based on the understanding of the environment and the development of the Brazilian stock exchange and derivative operations.Methodologically, with respect to the approach and type of work, the research project was exploratory, quantitative and descriptive. The research it involved bibliographic review and asurvey. The survey was responded by house brokers, whose universe included the brokers associated to Sao Paulo´s stock exchange and the Future Markets Exchange. The bibliographicreview was based on books, specialized journals, theses and dissertations about the issue, in addition to papers presented in the proceedings of congresses and the World Wide Web.Among the major findings of the research project, it should be highlighted that in most house brokers, the accountant is in charge of ensuring the efficacy of the accounting records, theefficiency of internal controls and issues related to the regulation of the exchange market. It should be remarked that the accounting information, which competes with several othersources of information, is not considered in its thoroughness in order to update projections or form prices of assets. In addition to that, the standards of release of accounting information make the explanatory power of the accounting information unreliable. This project is part of the Financial Accounting research track of the Graduate Program at Universidade Regional de Blumenau
This document abstract is also available in Portuguese.
Bibliographical Information:

Advisor:Jerônimo Antunes; Denise Del Prá Netto Machado; Jorge Ribeiro de Toledo Filho

School:Universidade Regional de Blumenau

School Location:Brazil

Source Type:Master's Thesis

Keywords:accounting profession stock market derivatives


Date of Publication:08/23/2006

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