| 授業名 | Financial Analysis |
|---|---|
| Course Title | Financial Analysis |
| 担当教員 Instructor Name | Liu Lian |
| 科目ナンバリングコード Course Numbering Code | GBA306 |
| 授業形態 Class Type | 講義 Regular course |
| 授業形式 Class Format | On Campus |
| 単位 Credits | 2 |
| 言語 Language | EN |
| 学位 Degree | BBA |
| 開講情報 Terms / Location | 2026 UG Nisshin Term1 |
| コード Couse Code | NUC427_N26A |
授業の概要 Course Overview
Mission Statementとの関係性 / Connection to our Mission Statement
The Financial Analysis course employs active learning and case method where students will learn how to employ insights gained from the financial statements to make critical and strategic business decisions. This course should provide students with a basic understanding of concepts and techniques necessary to process information disclosed in financial statements as a basis for rational and ethical decision making as investors, entrepreneurs, and analysts.
授業の目的（意義） / Importance of this course
The Financial Analysis course provides students with understanding, tools, and hands-on experience on how to analyze and interpret financial statements from the perspective of investors, creditors, and other users of financial statements.
学修到達目標 / Achievement Goal
Students are expected to write a comprehensive analysis of a publicly traded corporation at the end of the course. Students enrolled in this course are expected to have basic understanding of using spreadsheet software (e.g., Google Sheets or Microsoft Excel).
本授業の該当ラーニングゴール Learning Goals
*本学の教育ミッションを具現化する形で設定されています。
LG1 Critical Thinking
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG6 Managerial Perspectives (BBA)
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG6 Managerial Perspectives (BBA)
受講後得られる具体的スキルや知識 Learning Outcomes
After completion of the course, students are expected to be able to:
1. Understand the role of financial analysis in the context of business decision makings.
2. Use financial statements and other relevant information to diagnose management problems.
3. Critically read, analyze, and discuss case studies related to financial analysis.
4. Effectively use financial statements and other resources to evaluate the financial well-being of a publicly listed company.
1. Understand the role of financial analysis in the context of business decision makings.
2. Use financial statements and other relevant information to diagnose management problems.
3. Critically read, analyze, and discuss case studies related to financial analysis.
4. Effectively use financial statements and other resources to evaluate the financial well-being of a publicly listed company.
SDGsとの関連性 Relevance to Sustainable Development Goals
Goal 4 質の高い教育をみんなに（Quality Education）
教育手法 Teaching Method
| 教育手法 Teaching Method | % of Course Time | |
|---|---|---|
| インプット型 Traditional | 30 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 70 % |
| フィールドメソッド Field Method | 0 % | 合計 Total | 100 % |
事前学修と事後学修の内容、レポート、課題に対するフィードバック方法 Pre- and Post-Course Learning, Report, Feedback methods
Case Method Learning
It is important that students adequately prepare for assigned case discussions prior to each class session. Students will be expected to read the case before the actual class discussion. Individual case solutions to assignments should be uploaded to Google Classroom before the class and it will be graded.
At the beginning of each class session, 15 minutes will be dedicated to group discussions on the case that have been assigned for discussion on that day.
It is important that students adequately prepare for assigned case discussions prior to each class session. Students will be expected to read the case before the actual class discussion. Individual case solutions to assignments should be uploaded to Google Classroom before the class and it will be graded.
At the beginning of each class session, 15 minutes will be dedicated to group discussions on the case that have been assigned for discussion on that day.
授業スケジュール Course Schedule
第1日（Day1）
Financial Analysis for Decision Making●使用するケース
Michael J. Schill & Kenan Yount (2013) "Cavalier Hospital" Darden School of Business. Case ID: CCJB-UVA-F-1696.第2日（Day2）
Understanding Financial Ratios●使用するケース
Anupam Mehta (2016) "American Apparel: Drowning in Debt?" Ivey Publishing. Case ID: W16208.Vinay Goyal & Subrata Kumar Mitra (2016) “Anandam Manufacturing Company: Analysis of Financial Statements” Ivey Publishing. Case ID: W16204
第3日（Day3）
Financial Analysis for Nonprofit●使用するケース
Nancy Chun Feng & Daniel G. Neely (2023) " Walden Conservatory of Music: A Case of Nonprofit Financial Analysis and Strategic Planning" Issues in Accounting Education Vol. 38, No. 3, August 2023, pp. 105–118. American Accounting Association.第4日（Day4）
Expanding Ratios Analysis - DuPont Analysis●使用するケース
Mihir A. Desai & Elizabeth A. Meyer (2014) "Financial Policy at Apple, 2013 (A)" Harvard Business School Publishing. Case ID: CCJB-HBS-214085-02.第5日（Day5）
Financial Statements Quality Analysis●使用するケース
Suraj Srinivasan & Ian McKown Cornell (2013) "First Solar: CFRA's Accounting Quality Concerns" Harvard Business School Publishing. Case ID: CCJB-HBS-113044-02.第6日（Day6）
Financial Analysis for Investment Decision Making●使用するケース
Zhichuan Frank Li, Xiaojun Zhu, Daniela Zapata, Tabish Munir (2019) "Ford Motor Company: Basic Financial Ratios" Ivey Publishing.第7日（Day7）
Identifying Industries and Companies using Ratio Analysis and Common-Size Financial Statements●使用するケース
V.G. Narayanan & Suraj Srinivasan (2018) "Financial Analysis Simulation: Data Detective" Harvard Business School. Case ID: 8742.成績評価方法 Evaluation Criteria
*成績は下記該当項目を基に決定されます。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
| 講師用内規準拠 Method of Assessment | Weights |
|---|---|
| コールドコール Cold Call | 0 % |
| 授業内での挙手発言 Class Contribution | 70 % |
| クラス貢献度合計 Class Contribution Total | 70 % |
| 予習レポート Preparation Report | 5 % |
| 小テスト Quizzes / Tests | 5 % |
| シミュレーション成績 Simulation | 0 % |
| ケース試験 Case Exam | 0 % |
| 最終レポート Final Report | 20 % |
| 期末試験 Final Exam | 0 % |
| 参加者による相互評価 Peer Assessment | 0 % |
| 合計 Total | 100 % |
評価の留意事項 Notes on Evaluation Criteria
配布教材と教室における電子機器の利用マナーについて Guidelines for Classroom Technology and Proper Use of Course Materials
- ケースメソッド教育の中核は、積極的な参加と知識の共有です。この教育を支えるため参加者は授業中の電子機器（例：スマートフォン、ノートパソコン）の使用を制限するよう求められます。許可を得た場合でも、教室内では電子機器は、ケース討議に資する目的でのみ使用してください。授業中は、たとえケース討議に関連していても、検索エンジンや生成AIの使用は避けて下さい。
- 配布教材（ケースを含む）は指定された授業への参加以外の目的で利用しないで下さい。著者の権利、著作権、特定情報の機密性を保護するため、許可なく教材を個人や組織（生成AI を含む）に提供することはできません。このルールは、印刷物・電子教材のいずれにも適用されます。
- 詳細は「教室における電子機器の利用マナー・教材の適切な利用に関するガイドライン」を確認のうえ、教員の指示に従い、責任をもって遵守してください。
- Active participation and shared learning is at the core of the case method learning.Participants are asked to limit their use of electronic devices (e.g., laptops, smartphones) during classroom sessions in support of this model. Even with permission granted, devices should only be used in the classroom in service to the case discussion. Online searches and generative AI tools, even if related to the case discussion, are discouraged while class is in session.
- Students are prohibited from using the course materials (including cases) distributed by the university for any purpose other than participation in the designated class.Students must not input, process or test course materials with any artificial intelligence (AI) tools, bots, software, or platforms without the author’s permission. These actions violate the terms of use for the course materials and may also constitute copyright infringement.
- Please refer to the "Classroom Technology Guidelines / Guidelines for Properly Using Course Materials” for details, and follow the instructor’s directions. You are expected to comply with these guidelines responsibly.
教科書 Textbook
- Thomas R. Robinson, Elaine Henry, Wendy L. Pirie, Michael A. Broihahn, & Anthony T. Cope「International Financial Statement Analysis, 3rd Edition」John Wiley & Sons（2015）
参考文献・資料 Additional Readings and Resource
N.A.
授業調査に対するコメント Comment on Course Evaluation
First time to teach this course
担当教員のプロフィール About the Instructor
Refereed Articles
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- (2025) Mapping Extent of Spillover Channels in Monetary Space: Study of Multidimensional Spatial Effects of US Dollar Liquidity. International Journal of Financial Studies 13(2):
- (2025) How Has the Renminbi’s Role in Non-USD Currency Markets Evolved After COVID-19? An Analysis Based on Spillover Effects. International Journal of Financial Studies 13(1): 2227-7072
- (2024) Climate Change and Corporate Financial Performance. Journal of Risk and Financial Management 17(7): 1911-8066