COURSE NUMBER: EWMBA223.1

 

This course is cross-listed with the Full-Time MBA Program.

 

COURSE TITLE: Corporate Financial Reporting

 

UNITS OF CREDIT: 3 units

 

INSTRUCTOR: Alastair Lawrence

 

E-MAIL ADDRESS:lawrence@haas.berkeley.edu

 

CLASS WEB PAGE LOCATION:http://bspace.berkeley.edu

 

MEETING DAY(S)/TIME: Wednesday 6:00 – 9:30PM

 

PREREQUISITE(S): EWMBA202

 

CLASS FORMAT: Lecture, cases, class discussion, group presentations, real-life examples, guest speakers, and walk-throughs of financial statements.

 

REQUIRED READINGS: Financial Reporting and Analysis 5th Edition by Revsine, Collins, Johnson, and Mittelstaedt; assigned cases, financial statements of publicly-listed firms, and articles.

 

BASIS FOR FINAL GRADE: Class participation, presentation(s), term project, and final exam.

 

ABSTRACT OF COURSE’S CONTENT AND OBJECTIVES:

 

This course will focus on expanding participants’ ability to analyze and interpret financial statements, and other important financial disclosures, from the perspectives of external users. However, in order to conduct meaningful analyses, you will need to be familiar with basic accounting (debits/credits, t-accounts, etc.). The course will examine advanced financial reporting topics and how the application of generally accepted accounting principles affects companies’ reported earnings and financial positions. Although not a focus of the course, the material we cover is highly relevant for the Chartered Financial Analyst (CFA) program.

 

BIOGRAPHICAL SKETCH: Alastair recently joined Haas after obtaining his PhD from the University of Toronto’s Rotman School of Management. Prior to Rotman, he worked for Ernst and Young LLP specializing in the high-tech and financial industries. Alastair’s recent research relates to how individuals use financial disclosures. Specifically, his findings suggest that individuals tend to invest a greater percentage of their portfolios in firms with accessible and transparent financial disclosures and that individuals earn higher returns in firms with such attributes.

 

Alastair encourages those who are considering the course, but who are uncertain about taking it, to stop by his office (F492) and request more information.