Financial Statement Analysis

Course Code: FIN 423

Credit Hour: 3

Course Group: Specialization Course: Finance

Demand for and Supply of Financial Statement Information; Accounting Information; IAS; Financial Equilibrium; Cash Flow and Sustainable Growth; Financial Statement Analysis (FSA): Cross-Sectional and Time Series Techniques; Ratio Analysis; DuPont Analysis; Assumptions and Properties of Financial Ratios; Analysis of Financial Statements: A Synthesis; Cross - Sectional Analysis of FSA; Time-Series Analysis of FSA - Issues and Approaches; Firm - oriented factors affecting reported financial statement numbers; Earnings Management and Smoothing; Statistical Tools for Time - Series Analysis; Capital Markets and Corporate Information Releases; Distress Analysis and Financial Information; Loan Decision/Credit Analysis and Financial Information.

Texts:

Foster, George, Financial Statement Analysis – 2nd Edition, 1998.

White, Sondhi, and Fried, The Analysis and Use of Financial Statement – 3rd Edition, 2003.