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.