個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Using Accounting Analytics to Make an Investment Decision
內容大綱
In 2015, Hanuman Singh, a portfolio investor, was looking for investment opportunities in India. His friend Ram Naik suggested Singh invest in Tata Consultancy Services Limited, an information technology company based in Mumbai. Singh’s normal practice was to look at the company balance sheets, understand the company’s strategy, and then decide whether to invest. But he recently had a bitter investing experience when the company he invested in went bankrupt. Singh now understood that a deeper analysis was required before investing. He was looking for an accounting analysis that would give him insight into any possible manipulations so that his investment decision would yield his expected results.
學習目標
This case is suitable for MBA students taking a course in fraud and forensic accounting and for financial analysts who give clients investment advice. After completing the case, students and financial analysts will be able to<br><ul><li>understand financial statements thoroughly by focusing on key variables for analysis;</li><li>recognize popular fraud prediction models;</li><li>understand the interpretation of fraud prediction models; and</li><li>make accurate investment decisions.</li></ul>