外文翻译财务分析.docx

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】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。petencies_AnintegratedapproachtoafinancialstatementanalysisprojectThispaperpresentsaninstructionalresourceforanintegratedfi-'sfinancialstatementsandawrittenre-'pany,'sInstruc-tionalDesignModel(2024),theintegratedprojectincludessupportingactivities,whicharedesignedtoaidstudentsinachiev-ingtheproject'-classinstructiononfinancialratios,acomputerlabsessiononExcel,draftpapers,peerreviewsofwriting,-tegratedprojectalsoservesasanexampleofanassignmentthatisconsistentwithtworecenteducationframeworks,theInte-petency-BasedFramework(al.,2024)petencyFramework(2024),petencieswithintheac-,supportingactivities,aswellasimplementationguid--ounting,finance,financialstatementanalysisandinvestmentcoursestargetedateithertheundergrad-'sInstructionalDesignModel(2024)-ountingdisclosureswhilealsodevelopingresearch,Excel,-ingeducationliterature(.,AICPA,2024;t,2024;DeLange,Jackling,&Gut,2024;Kavanagh&Drennan,2024;Lawson,).Ourprojectisdesignedtoachievetheselearninggoals,petencies,byrequiringstudentstoanalyzefinancialstatements,calculateandinterpretfinancialratios,pany's10-K,:,''petenciesoutlinedintheAICPA'petencyFramework5(AICPA,2024),petencies-BasedFrame-ountingEducationpresentedbyal.(2024).'sInstructionalDesignModel(2024)suggeststhatanassignment'slearninggoalsshouldin-:⑴ponentand(2):Target/Walmart,Coke/Pepsi,UnderArmour/Nike,Apple/Microsoft,BuffaloWildWings/FamousDave's,orPanera/,panyintheindustrypair,,wehavetypicallyonlyusedoneortwoin-,includingprojectinstructions(AppendicesAandB),peerreviewquestions(AppendixC),agradingrubric(AppendixD),andateamevaluationform(AppendixE).Thematerialsintheappendiceshaveevolvedovertime,,-countingeducationresearchershavedocumentedrecruiters'desirestohirestudentswithstrongExcelcapabilities(.,Cory&Pruske,2024;Ragland&Ramachandran,2024).RaglandandRamachandran(2024)findthatbasicfunctions(viz.,add,subtract,multiplyanddivide),sorting,formatting,andtheproperuseofif/thenstatementsaretheExcelfunctionsperceivedtobethemostimportanttoac--pany'estatement,panies'websites.[ petencyFramework&petencyAssessmentWebsite:/interestareas/accountingeducation/resources/pages/][ panies'estatement().]Theassignmentspecificallyrequiresstu-dentstouseExcelformulastoperformhorizontalanalysesonthefinancialstatements,monsizefinancialstatements,calculateratiosbasedonfinancialstatementdata,andcreategraphs(whatExcelreferstoas“charts〞).'s10--ountingcurriculum(&Sack,2000;Krom&-classExcelproofingsessionAboutaweeklater(approximatelyweek8),studentswithinthesameteam,whohaveeachindi-pany,meetduringclasstocritiqueeachother'--,pany'sdatatoevaluateprof-itability,operatingefficiency,'-monformattingtips,whicharefrequentlyidentifiedbystudents,aretouseaconsistentfont,tocheckpagebreaks,usecolorsparingly,useconsistentnumberformats(.,samenumberofdecimalplaces),,,,-reportspendingonaverage(median)(),wecollectedstudents'-^-iewpanytheyanalyzedfortheindividualExcelportionoftheproject.--mpany'smostrecent10-K,itscorporatewebsite,pany'(-pletedExcelschedules,monsize,andratioanalyses).pany'srevenuegrowth,profitability,op-eratingefficiency,solvency,(approximatelyweek10).pany'sindustry,pany'sstrat-pany,pany'(week12).Whenthedraftpapersaresubmitted(inweeks10and12),,ateamana-'(inweeks11and13).,itallowsforpeerfeedbackonthewrittenreport,whichreinforcesthatwritingandpreparingprofessionaldocumentsisaniterativeprocess.[ -,mentsledtoasizableimprovementintheclarityofthecourseprojectinstructions,guidedpeerreviewques-tionsandgradingrubricshownintheAppendices.]Second,itprovidesstudentswithanopportunitytogiveandreceivefeedback,,associatestypicallyevaluateinterns'andpeers',itprovidesstudentswithprelimi-,byrequiringdraftsandpeerreview,isastrategyadvocatedinthepedagogicalliterature(.,Finley&Waymire,2024;Hirsch&Gabriel,1995;Matherly&Burney,2024;Rieber,2024).[ (1995)suggestthatinstruc-torfeedbackondraftswillallowstudentstolearnabouttheinstructor',Schunn,andCharney(,-.(2024)dodocumentdifferencesintheformatofthefeedback,withstudentpeerreviewersofferingmorepraise(resultsinmotivation)mentsonwritingstyle(mentsonhowtoimprovethepaper).parison,,theinsightsandthewritingstyleofthepaper.]FinleyandWaymire(2024)documentsignificantim-provementsingradesbetweentheinitialandfinaldraftsofstudents',Rieber(2024)(2024)describespeerreviewasaformativeevaluationofwriting,whichallowsstudentsanopportunitytolearnfromoneanother,(2024)suggestsfourpossibleexplanationsfortheimprovementinpaperqualityfollowingpeerreview:(1)pletetheirwritingearlierthanthefinalduedate,whichallowstimeforediting,(2)studentstypicallyreviewthedirectionsfortheassignmentwhenreviewingtheworkofothers,whichmayresultinamorefocusedpaper,(3)studentsmaywritebettertoavoiddis-appointingtheirpeers,and(4)mentaboutconfusingpoints,whichstudentwritersperceiveaslesscriticalthanateacher'(2024)(2024)andHirschandGabriel(1995),pany?Didtheprojectidentifyappropriateratiosandthendiscussthetrendsandthedriversoftheseratios?Whenpeerfeedbackisexchanged,studentsareprovidedwithtimeinclasstodiscusswitheachotherthefeedbacktheyaregivingandreceivingontheirwrittendrafts.[ Thefirstyearinwhichpeerreviewswereimplemented,-,mentsandstudenteffortlevelonthepeerreviewsincreased.]pany'pany''swrittenreportforthefirststageoftheassignment(-pany)-pany'(week12).Thepeerreviewprocessisagainguidedwithinstructorquestions,,,mentsontheirdrafts(week13).Thefinalwrittenre-,studentscouldberequiredtousedatabaseresources,suchasMergentOnlineorYahooFinance,,studentscoulduseaddition-alresearchresources,suchasMorningstarorS&Preports,