Current Developments in Accounting Research - Financial - ACCT5951
Faculty: Australian School of Business
School: School of Accounting
Course Outline: ACCT5951 Course Outline
Campus: Kensington Campus
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 3
Equivalent: ACCT4851
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
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.
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.
Study Levels
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