Financial Analysis, Information and Markets

Learning Outcomes

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

• the role of financial accounting information in the functioning of capital markets;
• the incentives facing suppliers and users of financial accounting information.

Transferable and Generic Skills

Having successfully completed this module you will be able to:

• demonstrate problem-solving skills.
• demonstrate skills in oral and written communication;
• demonstrate skills in self-management;
• demonstrate numeracy skills;

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

• assess influences underlying the preparation of financial accounting information.
• employ appropriate analytical techniques in the use of financial accounting information;

• The demand and supply of financial accounting information.
• The use of financial statements in firm valuation and analysis.
• Capital markets response to financial accounting information.
• Capital market value relevance of financial accounting information.
• Measurement approach to decision usefulness in capital markets.
• Economic consequences of accounting policy choices.
• Introduction to earnings management.

Teaching methods include:

• The module will be lecture-based with supporting weekly classes.

Learning activities include:

• In-lecture exercises and review questions/problems
• In-lecture case studies discussion
• Weekly individual/group presentations and discussion based on selected and topic specific academic papers
• Weekly in-class (workshop style) solving or discussion of exercises and review questions/problems and case studies.

Formative

This is how we’ll give you feedback as you are learning. It is not a formal test or exam.

In-class activities

• Assessment Type: Formative
• Feedback: The following (activities) will provide the opportunity for students to get meaningful formative feedback: - In-lecture illustrative/review questions/problems/case studies - Weekly in-class individual/group presentations and discussion based on selected and topic-specific academic papers - Weekly in-class (workshop style) solving or discussion of exercises and review questions/problems and case studies - At the end of each week, suggested solutions of weekly in-class exercises and review questions/problems will be uploaded to the module’s Blackboard site - Tutor (students’) responses to students’ questions during lectures, classes, or through other means (e.g. email and Blackboard-Discussion Board).
• Final Assessment: No
• Group Work: No

Summative

This is how we’ll formally assess what you have learned in this module.

Referral

This is how we’ll assess you if you don’t meet the criteria to pass this module.

Repeat

An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.