13101 Seminar: The Information Value of Financial Reports

Credits: 3 graduate credits in Business Administration

Prerequisites: 36 graduate credits in Business Administration, including Operations Research, Accounting for Managers, Marketing, Management and Organizational Behavior, Financial Management, Corporate Law for Managers. Registration for the seminar is conditional on approval of the program director.

Objectives: To present the topic of financial reporting from the perspective of consumers, stockholders and managers. Accounting measurement and reporting rules as well as the impact of political processes on these rules are discussed. Among the aims: Understanding the relationships between the behavior of stock prices in the capital market and financial reporting; between manager reward programs and accounting policy setting; between the political process and the formulation of accounting measurement and reporting rules.

Structure: Each tutorial session is devoted to a survey of the literature and a discussion of issues relevant to topics of the seminar; Each student formulates a topic to analyze and proposes a specific seminar topic; Each proposal is discussed at the sessions; Students determine a schedule with the seminar coordinator for the presentation and submission of the paper; Students present their papers to the group and the seminar coordinator for discussion and critique.