공지사항
[일반] 회계학 특강 강의 스케줄 공지
회계학 특강 001, 002 강좌는 각 담당 교수님이 3시간씩 5번 수업을 하실 예정입니다.(1시간 수업 아님.)
스케줄을 공지하오니 각 강좌의 일정을 참고하여 하나를 선택 후 수업에 참여 하시기 바랍니다.
* 타 강좌의 수업 시간을 고려하여 중복되지 않도록 확인 후 신청 하시기 바랍니다.
회계학 특강(001) 황이석 교수님 강의계획서 스케줄 (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.)
회계학특강(002) 백복현 교수님 강의계획서 스케줄
-> 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.)
