Survey of Financial Statement Analysis Courses in Europe and the United States

Stickney, Clyde P.; Stolowy, Hervé

doi:10.2139/ssrn.263292

Survey of Financial Statement Analysis Courses in Europe and the United States

HEC Accounting & Management Control Working Paper No. 714/2000

23 Pages Posted: 21 Mar 2001

See all articles by Clyde P. Stickney

Hervé Stolowy

HEC Paris - Accounting and Management Control Department

Date Written: November 2000

Abstract

The paper reports the results of a survey of the content and learning materials used in courses in financial statement analysis in Europe and the United States. Courses in Europe and undergraduate courses in the US exhibit similar characteristics with respect to course content (heavy emphasis on basic tools of analysis). Graduate courses in the US place heavier emphasis on coverage of generally accepted accounting principles and on applications of basic analytical tools. Differences in course content appear related to where the financial statement analysis course lodges within the accounting curriculum.

Keywords: Accounting education; Financial statement analysis; Europe; US; Graduate; Undergraduate

JEL Classification: G29, M41

Suggested Citation: Suggested Citation

Stickney, Clyde P. and Stolowy, Hervé, Survey of Financial Statement Analysis Courses in Europe and the United States (November 2000). HEC Accounting & Management Control Working Paper No. 714/2000, Available at SSRN: https://ssrn.com/abstract=263292 or http://dx.doi.org/10.2139/ssrn.263292