Rick Mergenthaler

ACCTG 481 – Fin Anal Eval Dec

An accounting based evaluation and decision making approach to analyzing financial statements by studying business and firm valuation.ACCTG 481 Financial Statement Analysis (3) The proposed course in financial statement analysis is structured to improve the student's ability to extract and interpret information from actual financial statements and to expose the student to how financial statement information is integrated into equity valuation and credit analysis. The course would not only rely upon textbook-based and lecture-based learning, but also emphasize case-based learning.The course will consist of two main sections. The first will deal with accounting and business analysis. This part will explore the types of financial information data typically available for publicly traded companies and introduce a model of the economic drivers of company performance. It would incorporate some technical accounting as well as some standards business economics/strategy concepts. Students will be forced to recast financial statements that they believe do not reflect the underlying economic state of the company. Financial reporting issues relating to revenue and expense recognition, leases and consolidations will be discussed.The other section of the course will deal with firm valuation. Students would be exposed to some standard approaches to equity valuation and the analysis activities underlying these approaches. Aspects of valuation that would be covered in this section of the course are financial ratio analysis, forecasting, pro-forma statements, cost of capital and valuation methods.The course will rely on lectures and extensive use of case studies.

ACCTG 501 – Res Meth Acctg

An introduction to the methods and techniques of contemporary research in accounting.

ACCTG 502 – Accounting Research

This course prepares DBA students to consume and produce accounting research. Students will also be equipped with a solid understanding of the philosophy of science and know how to design a research study to avoid common threats to validity. Students will also be instructed on the proper etiquette they should employ when serving in the academic community-especially as it pertains to scholarly peer reviews.

BA 580 – DBA Culminating Res Project

This course provides Doctorate of Business Administration students with the opportunity to identify a practice problem or clinical question and investigate the literature related to this selected area of interest. Students will develop and implement a comprehensive project to address the problem. Students will also disseminate the results in both a scholarly presentation and manuscript for publication.