Financial Reporting and Corporate Governance
- Enseignant(s):
- Titre en français: Reporting financier et gouvernance d'entreprise
- Cours donné en: anglais
- Crédits ECTS:
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Horaire:
Semestre de printemps
2018-2019,
2.0h. de cours
(moyenne hebdomadaire)
WARNING : this is an old version of the syllabus, old versions contain OBSOLETE data. -
séances
- Formations concernées:
ObjectifsThis is a course focusing on financial reporting and corporate governance. The interplay between the two concepts is of particular importance both from a theoretical and a practical point of view. The purpose of this course is to help students understand the importance of corporate governance as well as its formulation and implementation in the real world. It will also help the students understand the main challenges faced in implementing good corporate governance systems. The course aims to enhance students’ understanding of the flexibility inherent in financial reporting and the role that corporate governance plays in restricting extreme forms of accounting judgment. An important supplementary objective is to develop students’ judgmental skills to provide opinions on the application of different corporate governance provisions and their intended and unintended consequences. The course also brings practitioners in the class who share their experiences and constructively discuss the effect of corporate governance provisions on financial reporting quality. ContenusThe main topics in this course are:
Références
Pré-requisA sound understanding and good technical proficiency in accounting is required. Evaluation1ère tentative
Rattrapage
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