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Survey of financial statement analysis courses in Europe and the United States


  • STOLOWY, Herve


  • STICKNEY, Clyde P.



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.

Suggested Citation

  • STOLOWY, Herve & STICKNEY, Clyde P., 2000. "Survey of financial statement analysis courses in Europe and the United States," Les Cahiers de Recherche 714, HEC Paris.
  • Handle: RePEc:ebg:heccah:0714

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    References listed on IDEAS

    1. Herve Stolowy & Michel Tenenhaus, 1998. "International accounting education in Western Europe," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 289-314.
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    More about this item


    Accounting education; financial statement analysis; Europe; US; graduate; undergraduate;

    JEL classification:

    • I20 - Health, Education, and Welfare - - Education - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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