EBM 611 Financial Statement Analysis
This course examines financial accounting rules and helps students develop skills in interpreting and analyzing external financial reports. Both traditional and recently advocated methods of financial statement analysis are studied, taking the perspectives of investors and creditors. Among the topics to be investigated are the mechanics of financial statement analysis, manager’s incentives in making accounting choices, the usefulness of accounting numbers in an effective market, and international comparisons of financial statements. Prerequisites: None.