2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Browse
by subject...
    Schedule
view...
 

1 - 10 of 11 results for: ACCT ; Currently searching spring courses. You can expand your search to include all quarters

ACCT 212: Managerial Accounting: Base

This course provides an introduction to the concepts and tools of managerial accounting. The first part of the course covers alternative costing methods and illustrates how the resulting cost information can be used to analyze the profitability of individual products and customers. The second part of the course will examine the role of internal accounting systems in evaluating the performance of individual business segments and divisions of the firm. Included in this part are topics related to the choice of internal pricing methods for transferring goods and services across divisions of the firm and the use of financial metrics for assessing the profitability of these divisions.
Units: 2 | Grading: GSB Letter Graded

ACCT 317: Managerial Accounting: Performance Measurement, Compensation, and Governance

The course will examine the academic and professional controversies surrounding corporate governance and executive compensation. A basic framework will be developed to integrate the many important dimensions of corporate governance in the U.S. and international settings. The institutional features of corporate governance and executive compensation will be documented using the professional business and legal literatures. In addition, the scientific research in accounting, economics, finance, and organizational behavior will be used to provide insights into the measurement and consequences of observed corporate governance and executive compensation choices. After successfully finishing the course, a student should be able to (i) understand the debates about appropriate choices for corporate governance and executive compensation and (ii) critically evaluate the implications of academic and professional research studies on these controversial issues.
Units: 3 | Grading: GSB Letter Graded

ACCT 333: Taxes and Business Strategy

Traditional business courses analyze an array of factors affecting business decisions but provide little systematic consideration of the role of taxes. By contrast, tax accounting courses traditionally concentrate on technical legal and administrative issues while ignoring the environment in which taxes enter an individual's or firm's decision. This case-based course intends to bridge this gap by providing a framework for recognizing how taxes affect strategic personal and business decisions and gaining experience analyzing a wide range of tax-related issues. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments, retirement planning, cash and equity compensation, organizational form, tax planning for multiple jurisdictions, and M&A. The goal of this course is to provide an approach to thinking about taxes that will be valuable across jurisdictions even as laws change.
Units: 3 | Grading: GSB Letter Graded

ACCT 354: Analysis and Valuation for Event-Driven Investing

This Bass seminar is designed to develop students' ability to interpret and use financial accounting information in credit and equity valuation contexts. The course will focus on valuing the securities of companies undergoing significant changes as a result of litigation, restructuring, regulatory changes, mergers, spin-offs or significant industry shifts. Throughout the course, students will (1) enrich their understanding of how alternative economic, legal, political and regulatory outcomes affect the value of various components of a company's capital structure and (2) develop their ability to apply financial statement analysis to assess the likelihood and valuation implications of the events of interest. nnEvent-driven investing follows the life cycle of companies as they revamp their corporate structures in response to economic and regulatory environments. For example, in rising economic periods companies may undertake acquisitions or spin off divisions to enhance shareholder value. During adverse environments, bankruptcy and reorganizations often reshape the capital structure by offering opportunities to create value through the restructuring process. During economic transitions, debt and equity investors may make significantly different assessments of the quality of a company's earnings, its assets, and its likelihood to meet its debt obligations. To assess the probability of corporate events, investors must make judgments about the quality of a company's earnings and assets and understand how accounting policies may influence management's representations. Investors must also interpret how accounting policies function at various points in a firm's life cycle, influencing the quality of earnings for firms differently in different economic environments. nnIn the first half of the course, we will develop the course framework, and apply it to illustrative cases. Companies featured in past years include Tyco, AIG, CIT, Fannie Mae, Tesla and Pharmasset and Gilead. Students will interpret information from companies' public financial disclosures to assess the likelihood of different events or outcomes. The course will also feature readings on current accounting standards, articles from the popular press, publicly available financial statement information, and guest speakers with in-depth knowledge of investing strategies vis a vis the case companies. nnThe latter part of the course will be devoted to project work, with students working in teams to develop an event-driven investing strategy. The aim is to allow students to conduct independent research on a company, industry, economic context, or financial reporting environment of particular interest. Students will develop their investment idea, articulate their sense of the possible outcomes for the components of the firm's capital structure, and explain how they have assessed the likelihood and valuation consequences of those outcomes. At the conclusion of the course, students will present their strategies to the class and a panel of expert judges.
Units: 3 | Grading: GSB Letter Graded

ACCT 609: Financial Reporting and Management Control

This course is aimed at doctoral students in accounting and neighboring fields including economics, finance, political economics and operations management. The course seeks to provide an introduction to the role of accounting information in (i) measuring firm performance, (ii) projecting profitability and firm value for external constituents, (iii) and motivating and controlling the firm's management. The main topics covered in this course include: 1. Profitability Measurement and Accrual Accounting. 2. Performance Evaluation and Managerial Incentives. 3. Accounting-based Equity Valuation. 4. The Informational Role of Accounting Numbers 5. Earnings Quality Constructs and Measures. The primary objective of the course is to introduce students to current research paradigms on these topics and to identify promising avenues for future research. The course readings include recent theoretical and empirical papers.
Units: 3 | Grading: GSB Student Option LTR/PF

ACCT 610: Seminar in Empirical Accounting Research

Empirical Research on Financial Reporting: This doctoral-level course covers research on the role of accounting information in capital markets. The focus is on introducing students to key themes in empirical accounting and capital markets research, and to key research designs applied to examine information-related questions. Course topics include market efficiency, the role of accounting in providing information to investors, anomalies, alternative sources of information, accounting measurement attributes, earnings management, earnings quality, and the role of auditors in the provision of information to investors.nnThe course is interdisciplinary in nature. The readings focus on research design, and key theories, themes and approaches from the accounting, finance, economics and psychology literature. Our overall goal is not only to review existing research, but also to identify new research opportunities.
Units: 3 | Grading: GSB Letter Graded

ACCT 691: PhD Directed Reading (FINANCE 691, GSBGEN 691, HRMGT 691, MGTECON 691, MKTG 691, OB 691, OIT 691, POLECON 691, STRAMGT 691)

This course is offered for students requiring specialized training in an area not covered by existing courses. To register, a student must obtain permission from the faculty member who is willing to supervise the reading.
Units: 1-15 | Repeatable for credit | Grading: GSB Pass/Fail

ACCT 692: PhD Dissertation Research (FINANCE 692, GSBGEN 692, HRMGT 692, MGTECON 692, MKTG 692, OB 692, OIT 692, POLECON 692, STRAMGT 692)

This course is elected as soon as a student is ready to begin research for the dissertation, usually shortly after admission to candidacy. To register, a student must obtain permission from the faculty member who is willing to supervise the research.
Units: 1-15 | Repeatable for credit | Grading: GSB Pass/Fail

ACCT 698: Doctoral Practicum in Teaching

Doctoral Practicum in Teaching
Units: 1 | Repeatable for credit | Grading: GSB Letter Graded

ACCT 699: Doctoral Practicum in Research

Doctoral Practicum in Research
Units: 1 | Repeatable for credit | Grading: GSB Letter Graded
Filter Results:
term offered
updating results...
number of units
updating results...
time offered
updating results...
days
updating results...
UG Requirements (GERs)
updating results...
component
updating results...
career
updating results...
© Stanford University | Terms of Use | Copyright Complaints