※ [本文轉錄自 NTUACCTR92 看板] 作者: elen9255 (ellen) 看板: NTUACCTR92 標題: [公告] 最新課程大綱　　　財務會計經典論文選讀 時間: Mon Feb 21 12:49:13 2005 ※ [本文轉錄自 NTUACCTR93 看板] 作者: elen9255 (ellen) 看板: NTUACCTR93 標題: [公告] 最新課程大綱　　　財務會計經典論文選讀 時間: Mon Feb 21 12:48:35 2005 National Taiwan University Syllabus (Spring 2005) Readings in Financial Accounting Instructor: Adjunct Visiting Chair Prof. James Ohlson Coordinator: Prof. Tung Shui Liang, Samuel (董水量教授) Prof. Tung’s Office (研究室): Rm.1105, 2nd Building, College of Management, NTU(貳1105). Prof. Tung’s e-mail: [email protected] Prof. Tung’s phone no.: 2363-0231 ext. 4114. Tentative Schedule Date and time Topics, Readings and Assignments Mar. 7 4:30pm-5:20pm Introduction by Prof. Tung, and arrangement for more classes for Prof. Tung’s prep lectures, etc. May 17 6:30pm-9:30pm Prof. Ohlson’s lecture May 19 6:30pm-9:30pm Prof. Ohlson’s lecture May 24 6:30pm-9:30pm Prof. Ohlson’s lecture May 26 6:30pm-9:30pm Prof. Ohlson’s lecture May 30 4:30-7:20 Conclusion (Prof. Tung) Course Content: This One-Credit course addresses how one relates accounting data -- earnings, book values, dividends, cash flows, etc -- to a firm’s equity value in a logically appealing fashion. Though rigorous analysis will be essential, the ultimate purpose of the course is to constructively deal with very practical problem of how one estimates a firm’s intrinsic value. Four sub-questions, all intertwined, will emerge: (i) How does a firm's equity value relate to expected accounting data realized in the future? (ii) How does value and changes in values (returns) relate to contemporaneous realizations of accounting data? (iii) How does the expected evolution of accounting data relate to the answers to questions (i) and (ii)? (iv) How do the principles of accounting measurements relate to the answers to questions (i), (ii), and (iii)? For the most part, the methodology used will be analytical. But the mathematical prerequisites are not particularly demanding: An intuitive feel for the workings of economics and accounting will be much more important than technical skills. Instructional Material: All lectures are based on detailed “notes” that students are expected to master at the end of the course. There will also be exercises and cases, both with a practical bent. Additional readings will be provided at the beginning and throughout the course. Requirements and Assessment (i) Final: 60%. The final will be based 100% on Prof. Ohlson’s lectures and related handouts. Part of the final is in class, and part of it is take-home. (ii) Assigned tasks: 40%. These will involve (1) analytical exercises (2) one computer simulation (3) one collection of data from the web plus some elementary regression analysis. --

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