1532 Specialization in Business Administration Course V - Cases in International Financial Reporting & Earnings Management
Dr. Christian Höllerschmid
Weekly hours
Language of instruction
09/19/19 to 09/21/19
Registration via LPIS
Notes to the course
Day Date Time Room
Tuesday 10/15/19 06:30 PM - 09:00 PM TC.5.12
Tuesday 10/22/19 06:30 PM - 09:00 PM TC.5.12
Tuesday 10/29/19 06:30 PM - 09:00 PM TC.5.12
Tuesday 11/05/19 06:30 PM - 09:00 PM TC.5.12
Thursday 11/21/19 06:30 PM - 09:00 PM TC.5.12
Tuesday 12/10/19 06:30 PM - 09:00 PM TC.5.12
Tuesday 12/17/19 06:30 PM - 09:00 PM TC.5.12
Tuesday 01/07/20 06:30 PM - 09:00 PM TC.5.12
Tuesday 01/28/20 06:30 PM - 09:00 PM TC.5.12

In this course we will discuss advanced IFRS reporting issues typically coming up in international stock-listed groups. Based on the knowledge acquired in previous courses we look on interesting business cases and how they are reflected in the financial reports. In this context we also address management accounting’s information function and earnings management issues in the financial reporting process. Enforcement issues and the IASB’s disclosure initiative will also be addressed. The course and the literature used will allow for discussing all related topics in English.

Learning outcomes

Students develop a solid understanding of advanced IFRS reporting issues. They gain insights into international financial reporting practice and an understanding of the various interests and needs to be satisfied in the financial reporting process. They learn to judge the costs and benefits of earnings management. They know about the importance of efficiently preparing decision useful financial reports and about enforcement actions.

Attendance requirements

80 %

Teaching/learning method(s)

Lecture based on textbooks and papers provides a solid theoretical grounding. Case studies and exercises illustrate and deepen the issues discussed. Students are actively involved in reflecting business cases and their financial reporting consequences and in exercises.


Assessment is based on:

    • Test 1: 25%
    • Test 2: 30%
    • Final exam: 45%
Prerequisites for participation and waiting lists

This course is a PI course with 80% attendance. Students who are not present in the first unit will be deregistered and the place will be given to some other student from the waiting list.

Recommended previous knowledge and skills

Basic knowledge of IFRS Accounting and International Corporate Reporting

Availability of lecturer(s)
Last edited: 2019-08-26