Empirical Accounting Research

Time I: 
Tuesday, 08:00am
Venue I: 
HU Berlin, Spandauer Straße 1, Room 22

This course takes place on September 18, 2012 and focuses on empirical archival accounting research, covering theoretical, methodological and technical aspects of this research program. After this course, participants should

  • have a clear understanding about the theoretical foundations of positive and capital market-linked accounting research,
  • understand the methodological approaches to and common pitfalls of empirical archival research designs,
  • have acquired information about the concept, usability and inter-operability of different data sources, like Compustat, CRSP, Worldscope, Datastream and I/B/E/S,
  • and, using the statistical software packages STATA and/or SAS, have gathered first experiences in designing and conducting a large-scale research project.

The course is offered in cooperation with the doctoral program of the German Association of Business Research (VHB). As the number of participants is limited we kindly ask to sign up for this course until June 4, 2012.

Selected overview literature:
Fields, T., Lys, T., and Vincent, L. (2001): Empirical research on accounting choice. In: Journal of Accounting and Economics 32: 255-307.
Kothari, S. P. (2001): Capital markets research in accounting. In: Journal of Accounting and Economics 31: 105-231.
Leuz, C. and Wysocki, P. (2008): Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research, SSRN Working Paper.

The course will consist of a combination of lectures, paper presentations by students, and a project conducted by the students in a lab-style atmosphere.

Spring 2012
Humboldt-Universität zu Berlin
End date of the whole course: 
Friday, September 21, 2012 - 6:00pm