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Institut für Betriebswirtschaftslehre Accounting

Empirical Research on Financial Accounting I: Market-based research on international accounting

Lecturer Prof. Dr. Luzi Hail (Wharton School, University of Pennsylvania)
Lecture ID 4620/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
Date / Time / Room
Date Time Room
Oct 14, 2013 10:30am - 6:00pm HIM-E-1
Oct 15, 2013 09:00am - 6:00pm HIM-E-1
Oct 16, 2013 09:30am - 3:00pm HIM-E-1
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.
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.
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 and finance research, and (3) the necessary skills to design and conduct empirical research in a cross-border setting.
Prerequisites Doctoral students
Language English
Application In order to apply for this seminar, please fill-in the online application form:
Application deadline: has expired
Course Coordinator Ruta Bilkeviciute
Download Area Link to the downloads area

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