Courses
ACCT7270 Corporate Governance and Disclosures (3 units)
This course will enable students to understand relevant concepts and theories so that they could analyse and solve key issues of modern corporate governance. It provides an understanding of the basic roles and responsibilities of shareholders, directors and management, and familiarity with the legal, social, economic, moral, and psychological issues they confront in the ordinary course of serving on boards.
Although the course is expected to adopt an integrated and interdisciplinary approach, it is also concerned with issues of business performance and the operation of financial markets, with the accounting and finance field at its heart. This approach provides both depth and breadth of understanding. The course’s focus is on the governance of large listed Hong Kong companies, both widely held and family controlled. Also, attention will be paid to the governance systems of the UK, the USA and China as a comparison.