Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 905615.
- José Manuel Barros Pinheiro Nogueira
Students should be able to apply financial analysis in business: the analysis of financial stability, profitability and risk.
1. Introduction: object and framework of Financial Analysis
2. Instruments base of Financial Analysis :
2.2. Documents base of Financial Analysis
2.3. Preparation of accounting documents for Financial Analysis
2.4. The method of ratios
3. Financial soundness and financial stability
4. Efficiency and profitability :
4.1. The financial cycle of exploitation
4.2. Income statement analysis
4.3. Return on invested capital
4.4. Return on equity
5. The operational and financial risk
Minimum attendance of 50%
1st Test with 20% weighting;
2nd Test with 40% weighting;
Work with group discussion with a weight of 40%
Minimum score in tests of 7 (seven) values;
The option for continuous assessment requires that all of its components be carried out.
Final grade lower than 10 (ten) points the student will be admitted to the exam.
Work with discussion (100%)
- Neves, J. (2014). Análise e Relato Financeiro - Uma visão integrada de gestão. Lisboa: Texto Editores
- Menezes, H. (1995). Princípios de Finanças Empresariais. Lisboa: Presença
- Damodaran, A. (2001). corporate finance, theory and practice. USA: John Wiley
- Brealey, R. e Myers, S. (1995). Princípios de Finanças Empresariais. Lisboa: Mac Graw Hill
Lectures focusing on resolution of practical cases.
Software used in class