Market-Based Research in International Accounting

News

Oct 19, 2011: CVs and summaries of the assigned papers can be downloaded in the download area

Lecturer

Prof. Dr. Luzi Hail (Wharton School, University of Pennsylvania)

Time

Oct 26 - Oct 28

Lecture Room

26.10.: KOL-E-13
27.10.: KOL-G-217
28.10.: KOL-E-13

Course description

Market-based research in international accounting uses cross-border comparisons and within-country analyses exploiting the unique features of the local institutional environment to study how public and private institutions affect the properties and uses of accounting information. More recent studies go beyond descriptive analyses and attempt to better understand how economic institutions affect the role of accounting information in capital markets, financing decisions and corporate governance.
This course provides an overview of this fast evolving area, and discusses economic hypotheses, research methods, data issues, and limitations to this type of research.

Learning outcomes

The objective of the course is to develop your ability to critically evaluate and conduct empirical research in an international context. In particular, you should get (1) an appreciation for the role of theory in applied work, (2) an understanding of research designs commonly used in international accounting and finance research, and (3) the necessary skills to design and conduct empirical research in a cross-border setting.

Prerequisites

Doctoral students

Language

English

Course of Studies

Doctoral program in Business Administration

Assessment Components