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Empirical and methodological approaches to the issues underlying financial accounting and reporting, particularly from a financial economics point of view.
|Paper title||Empirical and Methodological Aspects of Financial Accounting|
|Teaching period||Not offered in 2021|
|Domestic Tuition Fees (NZD)||$1,113.72|
|International Tuition Fees (NZD)||$5,177.04|
- ACCT 402
- Teaching staff
- To be advised.
- Teaching Arrangements
- This paper is taught through lectures.
Textbooks are not required for this paper.
- Graduate Attributes Emphasised
- Communication, Critical thinking, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
- Learning Outcomes
- Students will be exposed to the scientific approach to describe natural phenomena
and introduce tools with which theories can be tested and observations analysed. Examples
of work in which shortcomings of robust science appear are part of this journey. This
endeavour shall be undertaken through insights into the following four areas of accounting
- Abnormal accruals models; equity valuation
- Capital markets research; value relevance of accounting numbers; dynamic vs cross-sectional modelling; the OLS estimator and linear regression analysis
- Statistical activity cost analysis; virtual firms; Monte Carlo; sampling distributions; engineering asset management. Bankruptcy prediction; business performance analyses