ECO305H1: Economics of Accounting

Hours: 
24L/12T

The economic impact of accounting rules and practices for firms and financial contracts. Topics include: economic models of agency, economics of optimal accounting rules such as government regulation of corporate disclosure and the economic returns to financial reporting. No previous knowledge of accounting is required; the basic language of financial accounting will be covered.

Exclusion: 

Not open to students enrolled in Rotman Commerce programs.

Distribution Requirements: 
Social Science
Breadth Requirements: 
Society and its Institutions (3)