UNSW Handbook Course - Current Developments in Accounting Research - Financial

Current Developments in Accounting Research - Financial - ACCT5951


	Faculty: Faculty of Commerce and Economics
	School: School of Accounting
	Campus: Kensington Campus
	Career: Postgraduate
	Units of Credit: 6
	Contact Hours per Week: 3
	Offered: Session One
	Fee Band: 2

Description

Review of alternative approaches to the development of theories in external reporting. Explication and evaluation of substantive theories and associated research studies. Examination of research findings related to the accounting and reporting environment, agency cost and financial contracting, the properties of reported accounting numbers, predictive value of accounting information, the use of information in capital markets, and the use of accounting reports by individual decision makers.

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