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[Announcement]

Special Topics in Accounting

Name 이지현 Date 2015-08-03 15:20:59 Hit 2320

Special Topics in Accounting is a 3 hour- class(not 1 hour duration). There are 2 classes open.


Please choose the one after checking each schedule,  then attend as scheduled below.



1. Prof. Hwang, Special Topics in Accounting (Sep. 2, 9,16, 23, 30) 


-> Class schedules and tentative topics



Date

Topics

Ch.

Academic papers (tentative)

9/2

Revenue

18

Do baths muddy the waters or clear the air?, by Haggard, Howe, and Lynch (JAE, 2015, 59-1, Feb., 105-117)

9/9

Statement of cash flows

23

Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback, by Chan, Chen, Chen, and Yu (AR, 2015, 90-1, Jan., 147-174)

9/16

Accounting for income taxes

19

Why do countries mandate accrual accounting for tax purposes?, by Goncharov and Jacob (JAR, 2014, 52-5, Dec., 1127–1163)

9/23

Accounting for derivative instruments

17

The economic effects of financial derivatives on corporate tax avoidance, by Donohoe (JAE, 2015, 59-1, Feb., 1-24)

9/30

Accounting for pensions

20

Managerial risk taking incentives and corporate pension policy, by Anantharaman and Lee (JFE, 2014, 111-2, Feb., 328-351)


(This course is designed for undergraduate students who have taken an introductory course on financial accounting, finance, and economics.

This course covers essential concepts and theories underlying firm and equity valuation.)




2. Prof. Baek, Special Topics in Accounting(002)


-> Class meets on Oct. 7, 14, 21, 29, & Nov 4.


(The primary ob_x_jective of the course is to introduce business ethics and the technique of analysis of case studies.)