ACC 419 - Positive Accounting Research

Institution:

University of Rochester

Subject:

Description:

This course is designed for MBA students concentrating in accounting and students in the Masters of Science in Accountancy program. The course’s primary objective is to introduce students to the role of financial accounting information in capital markets. This objective is accomplished by exposing students to academic accounting research on the relation between accounting numbers and stock prices; the debt contracting and executive compensation contracting roles of accounting numbers; incentives for managers to manage reported earnings; incentives for managers to voluntarily disclose financial information; properties of analysts’ forecasts of accounting numbers; and issues related to international financial reporting. Another objective of the course is to help students appreciate some of the current debates surrounding the accounting profession and the role of empirical research in addressing such problems.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.rochester.edu

Phone Number:

(888) 822-2256

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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