BUSN8007 Analysis of Financial Reporting
| Offered By | School of Accounting & Business Info Systems |
|---|---|
| Academic Career | Graduate Coursework |
| Course Subject | Business |
| Offered in | First Semester, 2011 and First Semester, 2012 |
| 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 30% Seminar Report and Discussion 30% Participation in Seminar Discussion 10% 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 |
| Programs | Master of Commerce, Master of Commerce, 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 2011 website applies to the 2011 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2010 website.
