Financial Statement Analysis II
People
Course director
Description
Objectives:
The objective of the course is to provide students with the knowledge and critical understanding of the most recent corporate reporting innovations with their wide-ranging economic and social implications.
The syllabus of the course:
- A critical evaluation of theoretical frameworks concerning corporate reporting and their real-life applications
- The economic (i.e., capital market) and broader social implications of numerical and narrative components of corporate reports
- The analysis of the most recent developments and innovations in corporate reporting
- Financial statements analysis and sustainability
- The inherent subjectivity and thus performativity of financial statements
- Creative accounting manoeuvres and their economic and social implications
Teaching:
Formal lectures and practical exercises
Compliant with COVID-19 guidelines
Assessment:
- Group presentation
- Written exam
Bibliography:
- A reading list including academic and professional articles
- Regulatory documents and application guidance
- The real-world case studies
All teaching and learning materials listed above will be available on the icorsi.
Education
- Bachelor of Arts in Economics, Specialised course, Financial economics, 3rd year
- Bachelor of Arts in Economics, Elective course, Management, 3rd year
- Bachelor of Arts in Economics, Elective course, Quantitative methods, 3rd year
- Bachelor of Arts in Economics, Elective course, Political economy, 3rd year
- Bachelor of Arts in Economics, Elective course, Intercultural Communication and Economics, 3rd year