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| Lecturer | Prof. Dr. Luzi Hail (Wharton School, University of Pennsylvania) | ||||||||||||
| Course Coordinator | Dr. Peter Steffen Schmidt | ||||||||||||
| Lecture ID | 03SMDOEC0463 | ||||||||||||
| 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 |
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| Assessment Components |
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| Credits | 3 ECTS | ||||||||||||
| Date / Time / Room |
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| Course description |
Market-based research in international accounting uses cross-border comparisons and withincountry 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, real effects of financial reporting, and CSR reporting. In Part II, we apply these concepts to specific areas (e.g., IFRS adoption, regulation and enforcement). Note that it is suggested but not required that students attend both parts of the course in sequence. |
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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 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. | ||||||||||||
| Syllabus |
Syllabus Market-Based Research in International Accounting (I) (PDF, 161 KB) |
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| Prerequisites | Doctoral students | ||||||||||||
| Language | English | ||||||||||||
| Application | In order to apply for this seminar, please see thisLink. The application deadline is August, 15th. | ||||||||||||
| Download Area | tba |
