ACCT 8350 Accounting Theory - An Information Content Perspective
This course adopts an introductory analytical modeling approach to develop a framework of accounting as an information system in the context of choice under uncertainty. We formalize and evaluate the role of accounting information for a reporting organization. We formally evaluate concepts of uncertainty, information, and rationality. We then examine the use of accounting information in a valuation setting and in a managerial contracting setting. The objectives of this course are 1) to introduce students to a formal analytical evaluation of accounting information; and 2) to develop the skills necessary to develop solid analytical the theoretical foundations for empirical accounting research.
Prerequisite
Y - Prerequisite - Admission into the Ph.D. program in Business Administration - Accounting Concentration
Offered
As scheduled