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課程名稱 |
財務會計理論
Advanced Financial Accounting Theory |
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開課學期 |
106-1 |
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授課對象 |
管理學院 會計學研究所 |
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授課教師 |
葉 疏 |
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課號 |
Acc7001 |
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課程識別碼 |
722 M1300 |
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班次 |
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學分 |
3.0 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期三2,3,4(9:10~12:10) |
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上課地點 |
管二204 |
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備註 |
本課程中文授課,使用英文教科書。
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1061Acc7001_ |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
Topics:
1. Overview of the course.
2. The demand for financial information. (1. 15)
3. The basics of security valuation.
4. Empirical evidence for usefulness of accounting data. (2)
5. Residual income valuation model and Ohlson model. (12)
6. Accrual quality, earnings predictability and market efficiency. (14)
7. Earnings management. (6, 7, 8)
8. Financial reporting quality and cost of capital. (4)
9. Value relevance of fair value accounting, and its applications. (3, 10)
10. Principles of applying fair value accounting. (11, 13)
11. Pro forma earnings. (5, 9)
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課程目標 |
This course equips students with the knowledge and tool to analyze the implication of financial reporting for the operation of our economy. |
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課程要求 |
Mid-term 25%
Final Exam 30%
Group Term Paper 25%
Class Participation 20% |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
1. Akerlof, George, 1970. “The market for ‘lemons’: Qualitative uncertainty and the market mechanism” Quarterly Journal of Economics, 84 (1970), pp. 488–500
2. Ball, Ray and Philip Brown, 1968, “An empirical evaluation of accounting income numbers”, Journal of Accounting Research, 159-178.
3. Bell, Timothy, W. Landsman, B. Miller, and S. Yeh, 2002, "The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms", The Accounting Review 77, 971-996.
4. Botosan, C, 1997, “The Impact of Annual Report Disclosure Level on Investor Base and the Cost of Capital”, The Accounting Review 72, 323-350
5. Bradshaw, M. M. and R.G. Sloan (2002), GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings. Journal of Accounting Research 40 : 41–66.
6. DeFond, Mark L. and Jim Jimbalvo, 1994, “Debt covenant violation and manipulation of accruals”, Journal of Accounting & Economics 17, 145-176.
7. Hand, J.R.M., 1989, “Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain?” The Accounting Review, 587-623.
8. Healy, Paul, 1985, “The effect of bonus schemes on accounting decisions.” Paul M. Healy. Journal of Accounting and Economics, 1985, vol. 7, issue 1-3, pages 85-107.
9. Landsman, W. R., B. L. Miller, and S.Yeh. 2007. Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation. Journal of Business Finance & Accounting 34 (3/4): 650-675
10. Landsman, W., K Peasnell, P. Pope and S. Yeh, 2006, "Which Approach to Accounting for Employee Stock Options Best Reflects Market Pricing?", Review of Accounting Studies 11( 2-3), 203-245.
11. Nissim D. and S. Penman, 2007 “The Boundaries of Fair Value Accounting”, White Paper No. 2 (Center for Excellence in Accounting and Security Analysis, Columbia University).
12. Ohlson, James A., 1995, “Earnings, book values, and dividends in equity valuation”, Contemporary Accounting Research 11, 661-687.
13. Penman, S., 2007 “Financial reporting quality: Is fair value a plus or a minus?” Accounting and Business Research Special Issue: International Accounting Policy Forum, 33 -44.
14. Sloan, Richard G., 1996, “Do stock prices fully reflect information in accruals and cash flows about future earnings?” The Accounting Review 71, 289-315.
15. Verrecchia, R. 1983. Discretionary Disclosure. Journal of Accounting and Economics 5, 365-380.
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參考書目 |
William, R. Scott, Financial Accounting Theory 7/e, Prentice Hall, 2015.
ISBN-13: 9780132984669
（滄海書局代理）
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評量方式
(僅供參考) |
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