Designed to develop an understanding of accounting principles for users
of accounting information. The course looks at how users of financial
information interpret accounting reports when making business decisions.
The emphasis is on profitability concepts and performance evaluation.
Coverage is not restricted to the existing U.S. model but includes a
broad discussion of measurement issues and alternative country
Professor Amiram’s research focuses on the effects of frictions created by information asymmetry, taxation and business law on debt and equity markets around the world. He has conducted research in the areas of debt contracting, international accounting, international taxation, foreign investments, accounting regulation, accounting fraud and financial distress. His research provides evidence that accounting information, taxation and business law play a significant...