ACC 903 Empirical Accounting Research
Module Outline
This course will introduce participants to core themes and methodologies of economics-based (archival) empirical financial accounting research. We will consider the historical origins (“Classics”), key seminal papers, and current state of the art publications in the major areas of this field of accounting research.
Course Objective
The primary objectives of this course are:
- to get an introduction to key areas of empirical accounting research and to develop a historical perspective on accounting research that uses an empirical methodology,
- to understand fundamental economic theories that are the foundation of much work of empirical accounting research, and
- to develop research design skills that will be useful in your own research and in the evaluation of empirical accounting research in general.
Course Outline
- Research Perspevtives / “Accounting Classics”
- Earnings Response Coefficients (ERC) / Event Studies / Value Relevance
- Accounting-based Valuation
- Earnings Management
- Conservatism
- Disclosure Research
- Comparative Accounting Research / IFRS Research
Further Information
Details on the offering of this course are available via the Center for Doctoral Studies in Business