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Elena Bajic
2006
Accounting is referred to as the “language of business” because accounting systems generate for stakeholders critical information about a firm’s performance and prospects. It is not a set of rigid and mechanically applied rules, but rather a system of principles and discretion designed to reflect the underlying economic transactions. To effectively use the abundant information firms disclose, we need to understand the inputs and processes of this system.
In this webinar, Professor Lerman will provide insights on:
- The importance of accounting and its difference from bookkeeping
- Common misunderstandings of accounting elements
- Relevant information (both quantitative and qualitative) in financial reports
Alina Lerman joined UConn in 2018 after spending eight years on the faculty of Yale School of Management. She teaches in the MBA, Executive MBA and Ph.D. programs. She earned her bachelor’s degree in economics summa cum laude and her Ph.D. in accounting, both from New York University. Prior to graduate studies she worked in the securities litigation and forensic accounting practice of LECG. Alina’s research interests include the role of accounting information in capital markets, investor sophistication, corporate mandatory and voluntary disclosure, and accounting regulation.
