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Lecturer | Prof. Dr. Luzi Hail (Wharton School, University of Pennsylvania) | ||||||||||||
Lecture ID | 510 / DOEC0019 | ||||||||||||
Category | Seminar | ||||||||||||
Course of Studies | Doctoral program in Business Administration | ||||||||||||
Part of | PhD: Required elective module Business PhD: Required elective module Banking and Finance PhD: Required elective module Management Economics PhD: Required elective module Economomy |
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Assessment Components |
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Credits | 3 ECTS | ||||||||||||
Syllabus | |||||||||||||
Date / Time / Room |
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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. |
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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 | ||||||||||||
Application | The period of registration has expired on August 20. | ||||||||||||
Course Coordinator | Ruta Bilkeviciute | ||||||||||||
Download Area | Link to the downloads area |