This course will draw on accounting research, primarily empirical research. Rather than covering specific GAAP rules, the course will focus on how investors react to GAAP rules, why financial information is important, and how its use/misuse affects investor decision making and management behaviour. The course is thus about accounting, instead of about how to apply accounting standards.
This course will draw on accounting research, primarily empirical research. Rather than covering specific GAAP rules, the course will focus on how investors react to GAAP rules, why financial information is important, and how its use/misuse affects investor decision making and management behaviour. The course is thus about accounting, instead of about how to apply accounting standards.
