Clayton First semester 2008 (Day)
Topics are selected from the development of financial accounting theory, contracting theory and accounting policy choice (including debt contracts, political costs, management compensation and efficient contracting), corporate governance, behavioural research, the returns-earnings relation, the explanatory power of earnings, post-earnings announcement drift and other anomalies, information content of cash flows and accruals, earnings quality, market reaction to accounting regulation and value relevance of accounting information.
The learning objectives of this unit are to:
Within semester assessment: 100%
3 hour session per week
Enrolment in an honours or masters program offered by the Faculty of Business and Economics
Must be enrolled in Bachelor of Commerce (Honours) or Postgraduate Diploma in Economics and Commerce
AFC4120