This course will build on the tools, skills, and concepts developed in the first half of the program. As an applied course, students will be expected to routinely perform accounting-based empirical analysis by using the analytics skills they have learned (e.g., SAS, R, and Python). Students must practice their ability to formulate appropriate empirical research questions in the context of the business problem or opportunity. Specifically, they will first learn how to approach and appreciate accounting information and then take advantage of the rich accounting and finance dataset to help businesses solve various problems or enhance corporate profitability. At Rotman, we have an abundance of financial accounting data including COMPUSTAT, CRSP, and IBES to address a large variety of business, finance, and accounting questions. The course has four modules: 1) understanding accounting information, 2) use of financial information in the equity market, 3) use of financial information in the debt market, and 4) use of disclosure.