• Semester 1 (Day)

Synopsis

The unit content first introduces students to research into:

(a) The economics of accounting policy choice, and (b) Capital markets
research in accounting.

These  underlying fundamentals form the basis of the remainder of  the
course, which emphasises several current research focuses including:

. Tests of relevance and reliability,
. Accounting accruals and earnings management, and
. Security analysts and disclosure strategy.