ECO305H1: Economics of Accounting


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.


Not open to students enrolled in Rotman Commerce programs.

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