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Financial Statement Analysis II

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.

People

 

Stenka R.

Course director

Additional information

Semester
Spring
Academic year
2021-2022
ECTS
3
Language
English
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