This course aims to improve the student´s ability to evaluate the quality of information contained in corporate earnings and financial reports. It is especially useful for those students who have a role in finance, consulting, or general management that require the use of accounting information.
The course ‘Global Financial Statement Analysis’ begins reviewing the overall components of the financial statements and its analysis. Then the course focuses on improving the ability to understand the competitive positioning and performance results that a company relays in its financial reports. This is a case based course. Students will conduct financial analysis on a number of companies from around the world.
Prerequisites: Either one previous course in Financial Accounting is required or a professional position that involves the regular use of financial information.
Daniel Bens is Associate Professor of Accounting & Control at INSEAD (France). He holds a PhD in Accounting from the Wharton School at the University of Pennsylvania (1999). Prior to joining INSEAD, he was affiliated with the University of Chicago Booth and the University of Arizona where he was the Associate Dean and Director of the MBA programs.
His teaching and research focus on financial reporting issues, including the determinants of voluntary disclosure policies as well as the economic effects of discretionary accounting choices. His research has appeared in leading academic journals including The Accounting Review, and Contemporary Accounting Research.