BUSN8007 Analysis of Financial Reporting

Offered By	School of Accounting & Business Info Systems
Academic Career	Graduate Coursework
Course Subject	Business
Offered in	First Semester, 2009 and First Semester, 2010
Unit Value	6 units
Course Description	This is an advanced course which examines positive theories of financial reporting. Empirical research relating to the use of accounting in contracts, accounting discretion, and the relationship between accounting information and firm value is critically analysed. The course introduces students to the myriad factors which impact on the ‘meaning’ of financial reports. Students are required to summarise, synthesise and critically analyse quantitative research in accounting, and develop an understanding of the practical implications of this research.
Learning Outcomes	Upon completion of the course students will have read widely within the literature concerning the information content of published financial statement and the use of accounting information in contracting. Students will have demonstrated an understanding of the key issues presented in the above literature and the implications of these issues for accounting research and practice. Students will also have developed rudimentary empirical research skills
Indicative Assessment	Practical Research Assignment 25% Seminar Report and Discussion 20% Research Essay 4pm 25% Final Exam 30% Total 100%
Workload	3 hours per week plus you should be prepared to devote an average of 9 hours per week (including the non-teaching weeks) of private study in relation to this course.
Course Classification(s)	AdvancedAdvanced courses are designed for students having reached 'first degree' level of assumed knowledge, which provide a deep understanding of contemporary issues; or 'second degree' and higher levels of knowledge; or for transition to research training programs.
Areas of Interest	Accounting and Commerce
Eligibility	At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree
Assumed Knowledge and Required Skills	Students should have successfully completed a unit in financial accounting, a subject in quantitative methods or statistics and a unit in corporate finance (or equivalent). Students with no finance background who elect to study this course will need to devote extra study time to enhance their understanding of the basic principles of finance (particularly financial asset valuation).
Prescribed Texts	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN8007.pdf
Preliminary Reading	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN8007.pdf
Indicative Reading List	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN8007.pdf
Technology Requirements
Programs	Master of Commerce and Master of Commerce
Other Information	For further information please refer to http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN8007
Academic Contact	See http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN8007

The information published on the Study at ANU 2009 website applies to the 2009 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2008 website.