|This course is designed for Ph.D. students in accounting and may also be of some interest to Ph.D. students with research interests in related fields, particularly corporate finance. The main goal is to enhance students’ understanding of empirical research in financial accounting. A secondary goal is to examine some links between financial accounting research and related research in corporate finance. These goals will be achieved by providing a thorough introduction to the connections between: (1) the theoretical or intuitive constructs used to frame the research question being examined and (2) the method used to address the research question.
The course aims to survey a wide variety of empirical research in accounting and to touch on related research areas in corporate finance. Tentative topics to be covered include empirical studies on disclosure choices; computational linguistics; the impact of information quality on markets; the links between disclosure decisions and investment decisions; the economic consequences of cross-listing securities outside the issuer’s home country; abandonment options; off-balance-sheet financing; line-of-business diversification’s effect on firm value; and debt contracting.
|A reading list of published and unpublished research papers.|
|Hand-in assignments, in-class presentations, class participation, and a final examination. Cannot be taken pass/fail.|
|Business 35901 and 30902.
Description and/or course criteria last updated: 6/12
|Course Conditions and Course Related Items:|