Empirical Accounting Research

Instructor: 
Time I: 
Thursday, 03:30pm
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
Affiliation: 
Humboldt-Universität zu Berlin