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MBA AF 691
Financial Accounting Theory and Analysis
The purpose of this course is to reflect on the theory behind the accounting rules and the role that accounting information plays in our society.
Among other things, the class considers the role of accounting information in the capital markets as well as its role in corporate contracting. We study the efficient market hypothesis, decision usefulness of accounting information, earnings management, executive compensation, recent changes in accounting requirements by the SEC, and the process of convergence between US GAAP and IFRS.
Prerequisites
MBA AF 610 and graduate degree student in the College of Management
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