Les Cahiers de Recherche - HEC Paris
Survey of financial statement analysis courses in Europe and the United States
() and Clyde P. STICKNEY
Abstract: The paper reports the results of a survey of the content
and learning materials used in courses in financial statement analysis in
Europe and the United States. Courses in Europe and undergraduate courses
in the US exhibit similar characteristics with respect to course content
(heavy emphasis on basic tools of analysis). Graduate courses in the US
place heavier emphasis on coverage of generally accepted accounting
principles and on applications of basic analytical tools. Differences in
course content appear related to where the financial statement analysis
course lodges within the accounting curriculum.
Keywords: Accounting education; financial statement analysis; Europe; US; graduate; undergraduate; (follow links to similar papers)
JEL-Codes: I20; M40; (follow links to similar papers)
22 pages, November 10, 2000
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