Um estudo sobre a apuração dos lucros cessantes pelo Judiciário paulista

The present study aims to verify if the judiciary has used the expertise of accountants to evaluate the damage when determining the lost profits. This research analyzes the content of given judgments that have quoted the term 'loss of profits' at the 1st and 2nd Business and Conflict Court...

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Detalhes bibliográficos
Autor: Oliveira Filho, Fernando Viana de
Formato: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2022
País:Brasil
Recursos:Pontifícia Universidade Católica de São Paulo (PUC-SP)
Repositorio:Repositório Institucional da PUC_SP
Idioma:portugués
OAI Identifier:oai:repositorio.pucsp.br:handle/25956
Acesso em linha:https://repositorio.pucsp.br/jspui/handle/handle/25956
Access Level:acceso abierto
Palavra-chave:CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
Lucros cessantes
Perícia
Perito contador
Lost profits
Expertise
Accountant expert
Descrição
Resumo:The present study aims to verify if the judiciary has used the expertise of accountants to evaluate the damage when determining the lost profits. This research analyzes the content of given judgments that have quoted the term 'loss of profits' at the 1st and 2nd Business and Conflict Courts, related to Arbitration of the Central Forum of the Capital, São Paulo, since its opening in December 2017, until April 2021. The present research concluded, as a result of the analysis, that the judiciary does not demonstrate using the technical and scientific ability of accountants, despite the accounting aspect that involves lost profits, which could increase assertiveness