Financial accounting theory

Knowledge Understand the role of accounting information in financial markets. Understand the role of accounting information in the corporate governance structure of the firm. Analyze the use of accounting information in contracts. Understand the implications of accounting choice. Abilities Be able to apply quantitative models to detect the manipulation of accounting numbers. Develop students ability to identify potential managerial incentives for accounting manipulation. Improve the ability to work with other people. Attitudes: Be a critical observer of managerial behavior, and of public policies, in this case, of the decisions taken by accounting regulatory bodies.