The objectives of the course is to develop an understanding of the use of financial information in decision-making contexts, taking into account the incentives of the producers and consumers of financial information. Users of financial information include management at various levels in a firm, corporate boards, individual and institutional equity investors, financial analysts, lenders (banks and bond investors), and regulators. The focus of the course is to sharpen student’s analytical abilities in financial statement analysis from a managerial and business strategy standpoint.