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Positive Accounting Theory
OVERVIEW
CEA CAPA Partner Institution: Universidad Carlos III de Madrid
Location: Madrid, Spain
Primary Subject Area: Accounting
Other Subject Area: Business
Instruction in: English
Course Code: 14045
Transcript Source: Partner Institution
Course Details: Level 300, 400
Recommended Semester Credits: 3
Contact Hours: 42
Prerequisites: Introduction to Accounting, Financial Accounting, Financial Statements Analysis, International Accounting
Most of the reading materials that we will use in the course are in English, so students should be able to understand technical (accounting) texts in English. The course requires a wide working knowledge of financial accounting . This does not mean that it is absolute necessary to have completed all of the previously mentioned courses, as this is not a course on accounting technicalities.
DESCRIPTION
1. Introduction to the theory of financial accounting. Financial accounting as a means to resolve information asymmetries and adverse selection problems, and as a corporate governance instrument.
2. How should accounting regulation be?
3. Assessment of accounting regulations.
4. Accounting in a context of efficient markets.
5. Positive accounting theory: Incentives for accounting choice
6. Accounting choice: Examples and cases.
7. Methods to identify accounting manipulation.
2. How should accounting regulation be?
3. Assessment of accounting regulations.
4. Accounting in a context of efficient markets.
5. Positive accounting theory: Incentives for accounting choice
6. Accounting choice: Examples and cases.
7. Methods to identify accounting manipulation.
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