Search Course Outline

8 course outlines found

1

ACCTG 711

: Financial Accounting Research
2023 Semester One (1233)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions
2

ACCTG 711

: Financial Accounting Research
2022 Semester One (1223)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions
3

ACCTG 711

: Financial Accounting Research
2021 Semester One (1213)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions
4

ACCTG 711

: Financial Accounting Research
2020 Semester One (1203)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions
5

ACCTG 711

: Financial Accounting Research
2021 Semester One (1213)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions

Outline is not available yet

6

ACCTG 711

: Financial Accounting Research
2025 Semester Two (1255)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions

Outline is not available yet

7

ACCTG 711

: Financial Accounting Research
2025 Semester One (1253)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions

Outline is not available yet

8

ACCTG 711

: Financial Accounting Research
2024 Semester One (1243)
A study of the contracting-cost theories of accounting policy choice and the related empirical literature. It focuses on agency and efficient contracting explanations for accounting choice. In particular, the course explores the role of accounting in contracts between parties to the firm (e.g., manager, shareholders, debtholders, customers etc). The political process is also analysed to determine the impact on accounting policy choice. Incentives for managers to manipulate earnings under various economic settings are examined and the implications of this behaviour for accounting policy makers are analysed.
Subject: Accounting
No pre-requisites or restrictions

Outline is not available yet