HERBST- TRIMESTER 2013 - Bucerius Law School

BUCERIUS/WHU MASTER OF LAW AND BUSINESS
JOACHIM HERZ PROGRAM COURSES
BUCERIUS/WHU MASTER OF LAW AND BUSINESS
JOACHIM HERZ PROGRAM COURSES
Corporate Governance
Foundations of Cost Accounting
Professor Dr. Christian Andres
Professor Dr. Utz Schäffer
Content: In this course, conflicts of interest
within the firm will be analyzed and mechanisms
to mitigate these problems will
be discussed. Since corporate governance
mechanisms vary around the world, the
course will cover the main taxonomies of
corporate governance systems developed
by financial economists and legal scholars.
In addition, the relationship between firm
value and corporate governance practices
and investor protection will be discussed.
Credits: 2 ECTS
Open to: MLB students
Location: 0.01 Hogan Lovells Lecture Room
Content: Information provided by cost accounting
is crucial for making rational decisions
and controlling activities. Therefore, it
is fundamental for understanding management
in modern corporations. The course
offers a comprehensive introduction to the
basics of cost accounting. More precisely, it
will provide an overview of essential concepts
and tools of cost accounting. Students’
understanding will be deepened by
giving practical examples.
We will critically assess the empirical evidence
on the importance and effectiveness
of various corporate governance devices.
Special emphasis will be on ownership
structures and large shareholder monitoring,
shareholder activism, executive
compensation, the board of directors and
current reforms in corporate governance
(SOX and German Corporate Governance
Code).
Credits: 2 ECTS
Open to: MLB students
Location: 0.01 Hogan Lovells Lecture Room
226 MODULE 4: GROWTH, CONSOLIDATION AND RESTRUCTURING MODULE 4: GROWTH, CONSOLIDATION AND RESTRUCTURING 227