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Financial Statement Analysis II

People

Stenka R.

Course director

Description

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 
  • Most recent corporate reporting innovations
  • Financial statement analysis and sustainability – the era of the ‘enlightened’ investor
  • The inherent subjectivity and thus performativity of financial statements 
  • Creative accounting manoeuvres and their economic and social implications
  • Valuation techniques and their applications for the quantification of social and environmental capital – how do we quantify intangible sources of value? 

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 course will focus on the inherent subjectivity in the preparation and interpretation of financial statements and their impact on the decision usefulness of the information provided.

Teaching mode

In presence

Learning methods

Students will be expected to demonstrate how the theoretical foundations they have learned during the course could be applied to better understand financial analysis and investment decisions. 

In addition to attending classes, they will be required to prepare and give presentations on the relevant topics and engage in group discussions informed by both academic & professional literature. 

Students will be given opportunities to develop transferrable skills of team working and leadership as well as critical thinking and analytical engagement with complex subject material.

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. 

Examination information

  • Oral group presentation 
  • Written exam

Education