Financial Reporting

In the context of capital market research what is the importance of published financial information and the information content of earnings within the overall model of investors’ decision making? Can this model still be justified in the circumstances of the present financial crisis?

Also consider this in the context of International Financial Reporting standards.

Assessment criteria

Marks will be awarded for an examination and discussion of accounting and market research, clearly addressing the areas set out in the question, and supported by relevant arguments and commentary on the academic literature in this area.

Word limit guide: 2400

Weighting: This assessment carries 30% of the total module marks.

Hand-in date: Monday 9 January 2012

Introduction

Outline and explain the requirements of the topic.

Provide a brief background to the topic.

Provide some sign posting i.e. how you intend to tackle the topic in question. Here you may include sections that will form part of your essay and what each section will address in an attempt to answer the question.

2 Follow the structure that you have outlined in the introduction. Such a structure would include literature review.

Under literature review you assess and analyse previous literature that has addressed the topic in question. Identify areas where the available literature does not provide adequate analysis or explanation.

3 Provide an analysis and discussion of the question in conjunction with IAS and literature you have reviewed.

4 Conclusion and recommendations where appropriate pointing to way forward.

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