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ACCT3113Accounting TheoryCourse OverviewGuochang Zhang © 2020The University of Hong Kong
Course OverviewA.Course objectivesB.Course topicsC.Teaching / learning activities2Accounting TheoryProfessor Guochang Zhang, HKU
A. Course objectivesAfter taking this course, you will better understand:Why and how accounting is important in an economy(beyond the rules and procedures that you learned before)How decision makers use accounting information:-Capital market investors-Banks/creditors-Company directors, etc.How company insiders might behave opportunistically, evenfraudulently, in information reportingHow capital markets process financial reporting information3Accounting TheoryProfessor Guochang Zhang, HKU
What’s unique about the course?
4Accounting TheoryProfessor Guochang Zhang, HKU
B. Selected topics (1)5Business valuation:New theory and methods of valuation, and theirapplications to valuing actual companies.Valuation is the basis for all major business and financial decisions.Companies with highest market cap in 2019:Microsoft; Apple Inc.;Amazon; Alphabet Inc.; Alibaba; Tencent; …Why firms in the same industry can have very different PB and PE

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Term
Fall
Professor
NoProfessor
Tags
Finance, Economics, Corporate Finance, Debt, Professor Guochang Zhang

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