In an essay between 1000 and 1500 words (+1- 5%), students are to answer the following:
"If all financial statement preparers worldwide used fair value accounting as the only measurement method for financial disclosures then managers would have no incentive to manipulate accounting numbers or engage in earnings management." Discuss this comment and use at least one relevant accounting theory and provide examples to support your agreement or disagreement to this statement."
In-text and end-text references are required. Students need to ensure they discuss the points they think are the most important to ensure that the word limit is adhered to.
Required Format
• Use the word count in Microsoft Office and write the number of words at the end of the essay.
• Essays should be typed using Microsoft Word with a size 11 or 12 font and using minimum 1.5 line spacing (no single spaced submissions). Left and right page margins should be at least 2 cm.
• Documents submitted must be properly formatted and checked for appropriate spelling and grammar. Documents submitted that are not formatted correctly will lose 10% automatically. This includes appropriate punctuation and ensuring a space after a full stop or comma or semi-colon or colon and inappropriate use of symbols.
• A separate cover page is not required.
• Put your Student Name and Student ID in a header in the word document and include consecutive page numbers in the footer, so they appear on each page.
• Chicago referencing style is required for in-text and end-text referencing.
Students who provide no in-text references will receive a grade of zero and may be reported for plagiarism.