Survey of Financial Statement Analysis Courses in Europe and the United States

Hervé Stolowy () and Clyde Stickney
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Clyde Stickney: Amos Tuck School of Business Administration - Dartmouth College [Hanover]

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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 U.S. exhibit similar characteristics with respect to course content (heavy emphasis on basic tools of analysis). Graduate courses in the U.S. 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; U.S.; graduate; undergraduate (search for similar items in EconPapers)
Date: 2000-11-10
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Published in 2000

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Working Paper: Survey of financial statement analysis courses in Europe and the United States (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-00597747

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