htw saar Piktogramm QR-encoded URL
Back to Main Page Choose Module Version:
emphasize objectives XML-Code


Earnings Management and Analysis

Module name (EN):
Name of module in study programme. It should be precise and clear.
Earnings Management and Analysis
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Accounting and Finance, Master, ASPO 01.10.2012
Module code: MRPF-220
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0315, P420-0316
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 2
Mandatory course: yes
Language of instruction:
Written exam and composition with presentation (60 minutes / Weighting 1:1 / Can be repeated semesterly)

[updated 05.12.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

DFMM-MARPF-120 Management Sciences, Master, ASPO 01.10.2018 , semester 1, optional course
MRPF-220 (P420-0315, P420-0316) Accounting and Finance, Master, ASPO 01.10.2012 , semester 2, mandatory course
MARPF-120 (P420-0315, P420-0317) Accounting and Finance, Master, ASPO 01.10.2017 , semester 1, mandatory course
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Günter Pochmann
Prof. Dr. Günter Pochmann

[updated 30.08.2012]
Learning outcomes:
After successfully completing this course, students will understand the main accounting policy instruments and methods in a financial report according to IFRS.
Students will be able to analyze financial statements in accordance with IFRS in terms of their financial position and performance and, by analyzing the notes to the financial statements, gain an understanding of a company´s accounting policies.

[updated 05.12.2019]
Module content:
Accounting policy (lecture component):
- Goals, instruments and methods
- Facts and figures of the case
- Class presentation: Class presentations will be based on selected IFRS valuation questions; it is important that students establish the relationship to the associated financial statement policy options in their presentations.
Statement analysis (lecture and tutorial components)
- Key figures and key figure systems for financial and performance analysis
- Interperiod comparisons and intercompany comparisons
- Analyzing annex information
- Case study

[updated 05.12.2019]
Teaching methods/Media:
Lecture, tutorial, class presentations

[updated 05.12.2019]
Recommended or required reading:

[still undocumented]
[Tue Jul 23 02:09:53 CEST 2024, CKEY=raux, BKEY=rpfm, CID=MRPF-220, LANGUAGE=en, DATE=23.07.2024]