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ACCT3113.pdf - The University of Hong Kong ACCT3113...

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The University of Hong KongACCT3113Accounting TheoryCourse SyllabusUpdated May 2020Professor Guochang ZHANGProfessor of AccountingHKU Business School
1Instructor: Prof. ZHANG, Guochang (张国昌)Email:[email protected]Office: Room 1214, KK Leung Building, University of Hong KongPhone: (+852) 3917-1076Consultation hours:By appointmentTeaching assistant: Dr. Amy LeeEmail:[email protected]Office: Room 609, KK Leung BuildingPrerequisite:ACCT1101 Introduction to Financial Accounting; FINA1310 Corporate Finance;ECON1280 Analysis of Economic Data or STAT1602 Business Statistics or STAT1603Introductory StatisticsCourse material:Lecture slides and supplementary readings will be available onHKU’scourse Moodle.The course materials are derived from published research articles and books (which representup-to-date knowledge of the accounting field). There are no designated textbooks. Thefollowing are two reference books:-Scott, William, and Patricia O’Brien. 2020.Financial Accounting Theory8thed.Pearson Canada Inc.-Zhang, Guochang. 2014.Accounting Information and Equity Valuation: Theory,evidence and applications. New York: Springer.COURSE INFORMATIONCourse Description:Accounting Theory provides a high-level view of what accounting is about and why and howit is important for the real economy and financial markets. Going beyond the rules andprocedures that are taught in other accounting courses, this course takes the perspective of thosewho apply accounting information to decision-making in business organizations and financialmarkets (i.e., analysts and investors, lenders, the board of directors, regulators). Topics includethe use of accounting information in business valuation, investment strategies, debt contracts,and executive compensation. The course emphasizes both practical techniques forhowtoproperly use accounting information and the theoretical foundation for the techniques (thewhyquestion).Course Objective:The objective of the course is to develop students’ knowledge and skills withregard to:1.the importance of accounting and financial reporting for the real economy andfinancial markets;2.theory and techniques for using accounting information in business and financialdecisions,3.the incentives of corporate insiders in reporting and disclosing information,4.how accounting theory extends and enriches finance theory.
2INTENDED LEARNING OUTCOMES (ILOs)By the end of the course, students should be able to:ILO1. Explain the role of accounting information in capital markets.

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Term
Fall
Professor
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Tags
Economics, Professor of Accounting, Professor Guochang Zhang

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