Checking date: 31/03/2022

Course: 2022/2023

Accounting Research
Study: Master in Business and Finance (69)

Coordinating teacher: GARCIA LARA, JUAN MANUEL

Department assigned to the subject: Department of Business Administration

Type: Electives
ECTS Credits: 5.0 ECTS


Requirements (Subjects that are assumed to be known)
This course is intended to introduce students to a number of topics in empirical accounting research; and to familiarize students with the theory underlying the research, the nature of the research question addressed, and the method used to address the research question. The course will largely involve reading and discussing research papers. Topics include the information content and value relevance of accounting numbers, accounting-based anomalies, earnings management, economic implications of accounting choice.
Skills and learning outcomes
Description of contents: programme
Part 1: Introduction to accounting research Part 2: Accounting research in an international context Part 3: Research on earnings management Part 4: Research on accounting conservatism vs fair value Part 5: Research on the relation between firm governance and accounting numbers. Part 6: The economic consequences of accounting choices. Part 7: Fundamental analysis (use of accounting numbers for valuation, bankruptcy prediction,...) Part 8: Other relevant issues and research streams
Learning activities and methodology
We combine lectures, where the professor develops the prior literature, with practical sessions, where several papers are discussed, and where students take the lead and present papers. Also, students have to prepare several individual assignments. Class participation is of great importance to assess the student.
Assessment System
  • % end-of-term-examination 0
  • % of continuous assessment (assigments, laboratory, practicals...) 100
Calendar of Continuous assessment
Basic Bibliography
  • Leuz, C. and Wysocki, P.. The economics of disclosure and financial reporting regulation: Evidence and suggestions for further research, 54(2): 525-622.. Journal of Accounting Research. Wiley.. 2016
  • S.P. Kothari. Capital Markets Research in Accounting - Journal of Accounting and Economics. Elsevier. 2001

The course syllabus may change due academic events or other reasons.