Course Description
Contemporary topics in accounting research.
Athena Title
CAP MKT ACC RES II
Semester Course Offered
Not offered on a regular basis.
Grading System
A - F (Traditional)
Course Objectives
The primary objective of this course is to enable you to develop research skills that are necessary to investigate research questions involving financial accounting information and the capital markets. Given that this is a second seminar in capital markets research, the focus of the seminar will change through time to reflect the most relevant current topics in capital markets research. We will achieve our objective by discussing research papers in capital markets-based research areas and by engaging in the design of an empirical research paper.
Topical Outline
This course is updated each time it is offered to reflect current research in the area. Students retaking the class will be exposed to new material each time, often from a different professor. Topics may include, but are not limited to, the following: 1. Earnings and accounting numbers as information 2. Timeliness of financial reports 3. Conservative financial reporting 4. Voluntary disclosure of accounting information 5. Managerial discretion over financial reporting (earnings management) 6. The role of the auditor, board of directors, investors, financial analysts, creditors, etc. 7. Accounting information and ownership structure 8. The impact of financial reporting quality on corporate decisions 9. The use of accounting information in assessing management 10. Valuation of accounting information 11. Financial statement analysis 12. Earnings forecasting by analysts, investors, etc. 13. Investor trading on accounting information 14. Presentation of research ideas
Syllabus