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1 - 10 of 12 results for: ACCT ; Currently searching winter courses. You can expand your search to include all quarters

ACCT 152: Introduction to Financial Accounting

Financial accounting is the measurement of economic activity for decision-making. The objective of this course is not to train you to become an accountant but rather to help you develop into an informed user of financial statement information. Through cases, homework assignments, and classroom discussion, we will focus on understanding the mapping between underlying economic events and financial statements, and on understanding how this mapping affects inferences about future profitability and liquidity. The learning objectives are 1) Understanding accounting rules and terminology and how these are applied to construct financial statements, and 2) building an awareness of the judgment involved and the discretion allowed in choosing accounting methods, making estimates, and disclosing information in financial statements.
Terms: Win | Units: 3
Instructors: Noh, S. (PI)

ACCT 219: MSx: Accounting

A characteristic of business is the extensive use of accounting data. The financial accounting course has the general objective of developing students' understanding of the nature, scope, and limitations of accounting information. To achieve this objective the course attempts to: (1) develop students' understanding of the conceptual accounting framework, including the objectives of financial reporting, and (2) develop students' ability to understand and critically evaluate the financial disclosures made by corporations. An issue of particular interest will be the managerial incentive aspects of accounting information and disclosures.
Terms: Win | Units: 3
Instructors: Kim, J. (PI)

ACCT 311: Global Financial Reporting

This course is designed to enhance students' understanding of current financial reporting issues through a detailed analysis and comparison of U.S. GAAP and International Financial Reporting Standards. The course will cover the development of accounting standards, implementation of these standards, and how to interpret output from these standards. The course highlights intermediate and advanced financial reporting topics including fair value accounting, asset securitization, consolidation including special purpose entities, foreign currency translation, derivatives and hedging, leases, revenue recognition, pensions, and equity compensation. The course also focuses on evaluating emerging financial reporting issues such as proposed financial reporting standards put forth by U.S. or international standard setting bodies. This course should help students better understand the environment governing global financial reporting and how firms develop financial statement information within this environment.
Terms: Aut, Win | Units: 3
Instructors: Gipper, B. (PI)

ACCT 313: Accounting-Based Valuation

This course is designed to develop students' ability to interpret and use financial accounting information, primarily in a valuation context. The perspective taken is that of an outsider relying on publicly available financial information for investment purposes. The course relies heavily upon financial statement analysis tools and the economic profit-based valuation framework. Through lectures, in-depth case studies, and real-time exercises, the first half of the course covers traditional financial statement analysis-based tools for critically analyzing and assessing a firm's current financial performance and economic condition, including ratio analysis, accounting quality analysis and financial distress / bankruptcy prediction models. The second half of the course introduces the accounting-based valuation framework and develops the link between financial statement analysis, forecasting and firm value. The capstone to the course is the completion of a comprehensive, real-time valuatio more »
This course is designed to develop students' ability to interpret and use financial accounting information, primarily in a valuation context. The perspective taken is that of an outsider relying on publicly available financial information for investment purposes. The course relies heavily upon financial statement analysis tools and the economic profit-based valuation framework. Through lectures, in-depth case studies, and real-time exercises, the first half of the course covers traditional financial statement analysis-based tools for critically analyzing and assessing a firm's current financial performance and economic condition, including ratio analysis, accounting quality analysis and financial distress / bankruptcy prediction models. The second half of the course introduces the accounting-based valuation framework and develops the link between financial statement analysis, forecasting and firm value. The capstone to the course is the completion of a comprehensive, real-time valuation of a publicly traded firm (or registered IPO candidate). The course is structured for students to gain a deeper understanding of the economic pressures behind the valuation creation and valuation process. The course will be useful to those students who anticipate making investment or credit decisions at least partially based on historical and prospective financial statement information, and those who want to have a better understanding of how to use financial information to assess whether and how any organization is creating value through its operations and strategic actions.
Terms: Win | Units: 3

ACCT 516: Analysis and Valuation of Emerging Market Firms

This course examines the unique institutional, governance and transparency issues affecting corporate valuations in emerging markets. Through lectures, case discussions and the students' real-time analysis of an emerging market firm, this condensed course is structured for students to gain a deeper understanding of the economic pressures behind the value creation, value destruction, and valuation process in emerging economies. The course focuses on critically interpreting financial and non-financial information for purposes of assessing firm fundamentals and corporate governance risk in the presence of weak legal systems, strong political forces, limited investor protections, limited market development, strong macro-economic forces, opacity and resultant business arrangements. The course is beneficial for investors, consultants, managers, and entrepreneurs operating in or considering expansion to developing markets.
Terms: Win | Units: 2

ACCT 523: Board Governance

This course is focused on helping students understand the role boards and board members play in corporate governance and the lives of businesses large and small. This case-driven course is designed to help students who plan to serve on boards as private-equity or venture investors, entrepreneurs who will need to assemble and manage boards, and executives who realize they will need to interact with and answer to boards.The course is designed to help students understand the issues boards face ¿ both routine and non-routine ¿ through the eyes of the board member. By understanding the roles and responsibilities of board members and the mechanisms though which they exercise these duties, students will come away with an understanding of how boards function effectively (and in too many cases fail to function effectively). The course will include examining boards in a variety of contexts with a focus on three types of situations: public for-profit companies, early-stage private companies, and not-for-profit companies of different sizes.
Terms: Win | Units: 2
Instructors: Larcker, D. (PI)

ACCT 618: Market Efficiency and Informational Arbitrage

The informational efficiency of stock markets has been a central theme in financial economic research in the past 50 years. Over this period, the focus of academic research has gradually shifted from the general to the more specific. While earlier studies tend to view the matter as a yes/no debate, most recent studies acknowledge the impossibility of fully efficient markets, and focus instead on analyses of factors that materially affect the timely incorporation of information into prices. At the same time, increasing attention is being paid to regulatory and market design issues that either impede or enhance market pricing efficiency.nIn this course, we will cover recent research on the role of informational arbitrage in asset pricing. Our starting point is the observation that, with costly information, equilibrium prices will invariably reflect some mispricing. The existence of mispricing introduces a role for informational arbitrage, whereby some traders will invest resources to bec more »
The informational efficiency of stock markets has been a central theme in financial economic research in the past 50 years. Over this period, the focus of academic research has gradually shifted from the general to the more specific. While earlier studies tend to view the matter as a yes/no debate, most recent studies acknowledge the impossibility of fully efficient markets, and focus instead on analyses of factors that materially affect the timely incorporation of information into prices. At the same time, increasing attention is being paid to regulatory and market design issues that either impede or enhance market pricing efficiency.nIn this course, we will cover recent research on the role of informational arbitrage in asset pricing. Our starting point is the observation that, with costly information, equilibrium prices will invariably reflect some mispricing. The existence of mispricing introduces a role for informational arbitrage, whereby some traders will invest resources to become informed about the mispricing, with hopes of profiting from it. We review recent academic evidence on this process, and reflect on its implications for future market-related research. We will also discuss how academic research might help lower information/arbitrage costs.nThis is a doctoral level course. Our goal is not only to review existing research, but also to stimulate new work in the area. As such, I expect it will be of primary interest to Ph.D. students majoring in accounting, finance, and economics. Given our focus on returns prediction and the role of information in arbitrage strategies, this course should be of particular interest to those interested exploring the relation between information flows and market pricing dynamics. nThe course content is interdisciplinary in nature, spanning finance, economics, and accounting. Most of the readings in the earlier readings derive from finance and economics (market efficiency, limits to arbitrage, and behavioral finance); most of the later readings derive from financial accounting (equity valuation, fundamental analysis, earnings management, and analyst behavior).
Terms: Win | Units: 3
Instructors: Lee, C. (PI)

ACCT 691: PhD Directed Reading (FINANCE 691, GSBGEN 691, HRMGT 691, MGTECON 691, MKTG 691, OB 691, OIT 691, POLECON 691, STRAMGT 691)

This course is offered for students requiring specialized training in an area not covered by existing courses. To register, a student must obtain permission from the faculty member who is willing to supervise the reading.
Terms: Aut, Win, Spr, Sum | Units: 1-15 | Repeatable for credit

ACCT 692: PhD Dissertation Research (FINANCE 692, GSBGEN 692, HRMGT 692, MGTECON 692, MKTG 692, OB 692, OIT 692, POLECON 692, STRAMGT 692)

This course is elected as soon as a student is ready to begin research for the dissertation, usually shortly after admission to candidacy. To register, a student must obtain permission from the faculty member who is willing to supervise the research.
Terms: Aut, Win, Spr, Sum | Units: 1-15 | Repeatable for credit

ACCT 698: Doctoral Practicum in Teaching

Doctoral Practicum in Teaching
Terms: Aut, Win, Spr, Sum | Units: 1 | Repeatable 25 times (up to 50 units total)
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