Financial Statement Analysis and Valuation

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Lecturer
Nagata Kyoko 
Place
Mon3-4(W9-201)  
Credits
Lecture2  Exercise0  Experiment0
Code
67055
Syllabus updated
2014/10/6
Lecture notes updated
2014/10/12
Semester
Fall Semester

Outline of lecture

The objective of this course is to develop the ability to use financial statement information effectively in making economic decisions. A variety of teaching methods including lectures, readings, case assignments, and discussions will be used in this class.

Purpose of lecture

The intended leaning outcomes include
-Ability to use financial statements in ways relevant for applications such as credit analysis and equity valuation,
-Understanding of underlying economic reality behind numbers,
-Ability to detect earnings management.

Plan of lecture

-Effect of business transactions on financial statements
-Process of preparing financial statements
-Financial statement analysis and firm valuation
-Incentives and conditions for earnings management
-Techniques corporate managers could use in earnings management

Textbook and reference

-Revsine,Collins, Johnson, and Mittelstaedt, Financial Reporting and Analysis (5th edition),McGraw-Hill/Irwin,2011.
-Charles W. Mulford, Eugene E. Comiseky, The financial numbers game, Jhon Wiley & Sons,Inc, 2002., etc.

Related and/or prerequisite courses

No prerequisite course, but
-Attitude towards "active learning", and
-Interests in business and capital markets are required.

Evaluation

Course grade will reflect the following emphases:
-Homework/class assignments (60%),
-Class participation (30%),
-Mid-term exam (10%).

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