| Academic Year |
2025Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Management Sciences Program |
| Lecture Code |
WMF01800 |
Subject Classification |
Specialized Education |
| Subject Name |
会計政策論 |
Subject Name
（Katakana） |
カイケイセイサクロン |
Subject Name in
English |
Accounting Policy |
| Instructor |
KUANG WENJUN |
Instructor
(Katakana) |
クアン ウェンジュン |
| Campus |
Higashi-Senda |
Semester/Term |
1st-Year, Second Semester, Second Semester |
| Days, Periods, and Classrooms |
(2nd) Thur11-12：Higashi-Senda Lecture Rm M304 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face, Online (simultaneous interactive), Online (on-demand) |
| |
| Credits |
2.0 |
Class Hours/Week |
2 |
Language of Instruction |
J
:
Japanese |
| Course Level |
6
:
Graduate Advanced
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
|
| Keywords |
|
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Class Objectives
/Class Outline |
In this lecture, we discuss recent issues regarding accounting policy to enhance the usefulness of accounting information. The ultimate goal of this course is to develop the ability to read academic papers on this topic and to write reports based on basic empirical analysis. |
| Class Schedule |
lesson1Introduction
lesson2Fundamentals of Finance
lesson3The Usefulness of Accounting Information I
lesson4The Usefulness of Accounting Information II
lesson5The Usefulness of Accounting Information III
lesson6Earnings Management I
lesson7Earnings Management II
lesson8Accounting Comparability I
lesson9Accounting Comparability II
lesson10Income Smoothing
lesson11The Usefulness of Non-financial Information
lesson12Report and Discussion of Related Paper
lesson13Report and Discussion of Related Paper
lesson14Report and Discussion of Related Paper
lesson15Overall Summary
Final report |
Text/Reference
Books,etc. |
Refer to the japanese version |
PC or AV used in
Class,etc. |
|
| (More Details) |
|
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
Preparation and Review are required for each class |
| Requirements |
This course assumes a basic understanding of accounting. Students who are interested in research topics in financial accounting are welcome to take this course. Programming-based analysis is not required for this course. Through discussions, students will deepen their understanding of how accounting policies impact companies and investors. |
| Grading Method |
Your grade for the course will be determined according to the following criteria:
Paper Presentation 50% + Report 50%
|
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
Please bring a laptop. |
| Other |
|
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. |