European Business Schools Librarian's Group

HEC Research Papers Series,
HEC Paris

No 714: Survey of financial statement analysis courses in Europe and the United States

Herve STOLOWY () 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

JEL-codes: I20; M40

22 pages, November 10, 2000

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