Accounting Seminar: Empirical

3 credits · Graduate

This course focuses on empirical-archival research in accounting, emphasizing the framing of research questions, research design choices and research methods. Examples of topics covered include: the valuation relevance and stewardship roles of accounting information; valuation models; voluntary disclosure and accounting choice; earnings management; tax considerations; effects of accounting standards. Prerequisites: PhD. level courses in microeconomics and finance recommended; basic mathematics background in calculus, statistics and algebra; knowledge of financial accounting (US GAAP or IFRS).