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Institut für Betriebswirtschaftslehre Accounting

Empirical Research in Financial Accounting: Market-Based Research in International Accounting, Part I (Foundations and Basic Concepts)

Lecturer Prof. Dr. Luzi Hail (Wharton School, University of Pennsylvania)
Lecture ID DOEC0463
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 Economy
Assessment Components
  • referee report or essay
  • oral presentation
  • presence and active participation during the seminar
Credits 3 ECTS
Syllabus
Date / Time / Room
Date Time Room
Oct 13, 2014 10:30am - 5:00pm KOL-G-212
Oct 14, 2014 09:30am - 5:00pm KOL-G-212
Oct 15, 2014 09:00am - 3:00pm KOL-G-212
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. The course consists of two parts: in Part I, we cover the foundations and discuss some of the basic concepts of international accounting research. Specifically, the topics of Part I cover voluntary disclosure, the relation between disclosure and cost of capital, cross-listing and bonding, financial intermediaries, and dividend payout policies. In Part II, we apply these concepts to specific areas (e.g., IFRS adoption, securities regulation). Note that it is suggested but not required that students attend both parts of the course in sequence.
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 research, and (3) the necessary skills to design and conduct empirical research in a cross-border setting. Overall, 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.
Prerequisites Doctoral students
Language English
Application In order to apply for this seminar, please see the following link. Application is possible until August 15th.
Course Coordinator Ruta Bilkeviciute
Download Area Link to the downloads area

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