Courses

Please check with the BSE Handbook which mandatory courses you have to choose in your PhD track. Not all courses listed here can be approved as Core Courses for all BSE PhD tracks.

Description:

Covers the economic foundations of accounting research. Based on information economics and mechanism design. Topics include use of accounting information in contracting problems, accounting and regulation, accounting-based security valuation and performance evaluation.

Literature:
None. For reading list of current papers, refer to the full syllabus.

Credits:
6.00
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Instructor:
Description:

Covers positive accounting theory and capital market-based accounting research. Topics in the area of positive accounting research cover issues like accounting choice, disclosure quality, earnings management as well as governance-related accounting questions. Capital market-based accounting research focues on topics like the pricing impact of financial accounting disclosure on capital markets, the connection between accounting and the cost of capital or the interplay of financial accounting and corporatefinance decisions. Literature: None. For a reading list of current papers, refer to the full syllabus.

Credits:
6.00
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Instructor:
Description:

This course aims at equipping students with the skill-set to design and conduct empirical studies based on observational (archival) data in the fields of accounting and finance. After successful completion of the course students should

• understand the fundamentals and common pitfalls of quasi-experimental research design,
• be familiar with matching mechanisms, instrumental variable and panel data approaches which help with causal inference,
• be aware of limitations of these research designs,
• and, using the statistical software packages STATA and/or SAS, have gathered experiences in designing and conducting large-scale research projects.

Course format
The course consists of a combination of lectures, practical exercises, and student presentations of homework assignments. Lectures will be based on the relevant literature and on seminal as well as recent journal articles. Participants are responsible for reading the assigned materials before class and to hand in the homework assignments on time. The homework assignments will be group-based.

Literature:
Angrist, Joshua D. and Jörn-Steffen Pischke (2009): Mostly Harmless Econometrics: An Empiricist's Companion, Princeton University Press.
Morgan. Stephen L. and Christopher Winship (2007): Counterfactuals and Causal Inference: Methods and Principles for Social Research, Cambridge University Press.
Wooldridge, Jeffrey M. (2010): Econometric Analysis of Cross Section and Panel Data, The MIT Press.

Credits:
6.00
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Instructor:
Description:

The course focuses on theoretical concepts, which are fundamental for corporate finance. Topics include: moral hazard, adverse selection, signaling, incomplete contracts and control rights, coordination failure – all with applications to theory of the firm, organizational design, and financial structure.

Literature:
Bolton and Dewatripont. Contract Theory. MIT Press, 2005,
Tirole. Theory of Corporate Finance. Princeton University Press, 2006,
and selected articles.

Credits:
6.00
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Instructor:
Description:

This course is based on academic articles and covers major theories and empirical studies in corporate finance, including financing & investment decisions, risk management, behavioral theories, capital structure, corporate governance and the market for corporate control. In addition, we will examine the impact of financial market regulations on corporate decisions.

Credits:
6.00
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