GDBA7205

This course aims to enhance students’ understanding of contemporary issues in accounting and corporate disclosures, with particular emphasis on issues arising in the process of globalization. Building on discussions of practical reporting issues, this course also exposes students to scholarly accounting research in the context of agency and contracting theory that has practical implications. Topics addressed include the role of accounting in capital markets and contracting, real effects of accounting, recent development in accounting in the global market place, cross-country comparisons of regulatory frameworks, corporate governance and accounting, and transfer pricing in multinational corporations.