UNSW Handbook Course - Current Developments in Accounting Research - Financial

Current Developments in Accounting Research - Financial - ACCT4851


	Faculty: Faculty of Commerce and Economics
	School: School of Accounting
	Contact: Taylor,Stephen Leslie
	Campus: Kensington Campus
	Career: Undergraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 3
	Enrolment Requirements:
	Prerequisite: Admission to BCom Degree at Honours level majoring in Accounting.
	Session Offered: See Class Timetable
	Fee Band: 2 (more info)

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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