BFA6002



Finance Theory

The objective of the course is to introduce students to research topics in accounting. Both theoretical and empirical research will receive much attention in the course. The students will understand which accounting issues are important, why they are important, and how these research issues might be explored. Selected accounting research issues covered in the course are informational perspective of accounting, measurement perspective of accounting, positively accounting research, earnings management, corporate governance, managerial planning and control.

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