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

Author

Listed:
  • Hervé Stolowy

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Clyde P. Stickney

    (Amos Tuck School of Business Administration - Dartmouth College [Hanover])

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 U.S. exhibit similar characteristics with respect to course content (heavy emphasis on basic tools of analysis). Graduate courses in the U.S. 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

  • Hervé Stolowy & Clyde P. Stickney, 2000. "Survey of Financial Statement Analysis Courses in Europe and the United States," Working Papers hal-00597747, HAL.
    • Handle: RePEc:hal:wpaper:hal-00597747
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    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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