This course focuses on the use of financial accounting to express the economic realities of complex organizations, as well as the deal structures and transactions that shape the design of these organizations. To this end, we will examine the accounting, economic, and regulatory aspects of a variety of different transaction types. We will pay particular attention to how the global regulatory and institutional
environment affects the structure of deals and transactions across international borders. We will also discuss the role of institutional investors—including activists and hedge funds—in influencing corporate reporting and governance policies.
The course will benefit any student who desires to increase their ability to understand and profitably exploit financial information, including (but not limited to), entrepreneurs, consultants, bankers, investors, analysts, corporate managers, marketers, strategists, and deal-makers of all types. This class will increase your sophistication as a user of financial information by enhancing your ability to penetrate the complexity of intricate organizational architectures and to gain deeper insight into an organization’s business model, strategy, and performance.