Harmonização das denominações e equações dos indicadores econômicos-financeiros: um estudo em livros didáticos

Abstract

The objective of this study is to compare the denominations and equations of financial economic indicators in books used in the course of Accounting Sciences. The data collection was carried out in universities with courses in Accounting Sciences and master in accounting, evaluating the bibliographies presented in the disciplines of analysis of the financial statements. In that it was observed the textual form of the indicators as well as the equation of the Accounting Indicators. The results showed that there is harmonization in the denominations and formulas in some indicators, but in others there are different denominations in their equations which can lead to the more lazy users in accounting to have difficulty understanding.