Restriction(s): Undergraduate degree with concentration in Accounting; Open to Certificates in Accounting , MS in Accounting, or MBA degree students only. From an accounting perspective, an in-depth discussion and analysis of financial statements as a basis for valuation of the firm. The real performance of the companies under consideration will be determined as students learn to decode information contained in corporate annual reports. The course leads to the ability to evaluate critically the key issues affecting a company's valuation and operations utilizing accounting information. In addition, the valuation techniques introduced provide the opportunity for statistical modeling and empirical testing of the valuation procedures with accounting data.