MPA 568 - International Financial Reporting & Global Corporate Governance

Min Units: 2
Max Units: 2
The course compares corporate governance structures in different countries, and emphasizes how legal and institutional environments affect the enforcements of contracts and regulations including the adoption of International Financial Reporting Standards (IFRS). It highlights the agency conflicts related to ownership structures, and their implications for protecting minority shareholder rights, particularly in emerging capital markets. The goal of the course is to relate the institutional environments, ownership structures, and corporate governance mechanisms to the financial reporting quality. (G) Fall
Prerequisite(s): MPA degree-seeking status or permission from the Graduate Program Director