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Current Developments in Accounting Research - Financial - ACCT5951
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Faculty: Faculty of Business
 
 
School:  School of Accounting
 
 
Course Outline: http://www.ace.unsw.edu.au/
 
 
Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 3
 
 
Equivalent: ACCT4851
 
 
Fee Band: 2 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

Enrolment requires School Approval.

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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