BUSINESS A772 / Seminar in Financial Accounting Research

3 unit(s)

This seminar provides a broad overview of contemporary empirical research in financial accounting. Most of the research relies on archival data utilizing accounting and stock market databases. Topics include the impact of accounting information on security prices, post-earnings announcement drift and other market anomalies, voluntary firm level disclosure policy, accounting policy choices and earnings management, earnings/returns associations, market response to accounting data, stock analyst, corporate governance, cost of capital, etc.