DRE 4018 Introduction to Capital-Markets Research in Accounting

DRE 4018 Introduction to Capital-Markets Research in Accounting

Course code: 
DRE 4018
Department: 
Finance
Credits: 
6
Course coordinator: 
John Christian Langli
Product category: 
PhD
Portfolio: 
PhD Finance courses
Semester: 
2019 Autumn
Active status: 
Active
Teaching language: 
English
Course type: 
One semester
Introduction

This course provides an introduction to capital-markets research in accounting. The course concentrates on articles that attempt to shed light on the factors underlying firms’ financial reporting choices as well as studies that attempt to demonstrate the economic effects associated with differences in firms’ financial reporting behavior. The focus will be on topics, research design, methodology, and the research process.  

Learning outcomes - Knowledge

The objective of this course is to provide the participants with an introduction to the empirical capital-markets based accounting literature.
To be aware of current research in accounting
To learn about state-of-art research design for empirical research
To understand how current research builds on and contributes to prior research

Learning outcomes - Skills

Upon completion of the course, the students should be able to write research proposals that document their ability to plan and undertake research that has the potential to contribute to the literature.

To have an appreciation for the variety of current research in accounting

General Competence

To understand what it takes to contribute sufficiently to target high-quality journals
To be able to critically review others’ research
To be able to develop appropriate research designs

Course content

The specific course content will vary from year and a detailed course outline will be made available a few weeks prior to course start. We will focus on new/current research but students are strongly encouraged to read “classics” for background

Teaching and learning activities

This course will be conducted primarily as a seminar/workshop with only intermittent “lectures” given by the instructor. Although course participants are responsible for reading the assigned manuscripts for each class, the responsibility for leading the discussion will rotate among the participants. The discussion leader is not only to summarize the research, but also to help facilitate an in-depth understanding of the methodological innovations and problems in the manuscript. The course will take place during one week in August.

Software tools
No specified computer-based tools are required.
Additional information

Compulsory reading: A reading list will be provided about 8 weeks prior to the start of the course.

Other
During the course there may be hand-outs and other material on additional topics relevant for the course and the examination

Qualifications

Enrollment in a PhD programme is a general requirement for participation in PhD courses at BI Norwegian Business School.
External candidates are kindly asked to attach confirmation of enrollment in a PhD programme when signing up for a course. Other candidates may be allowed to sit in on courses by approval of the course leader. Sitting in on a course does not permit registration for the course, handing in exams or gaining credits for the course. Course certificates or confirmation letters will not be issued for sitting in on courses.

Required prerequisite knowledge

-

Exam categoryWeightInvigilationDurationGroupingComment exam
Exam category:
Activity
Form of assessment:
Class participation
Exam code:
DRE40181
Grading scale:
Point scale
Grading rules:
Internal examiner
Resit:
All components must, as a main rule, be retaken during next scheduled course
50No -Individual
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
DRE40181
Grading scale:
Point scale
Grading rules:
Internal and external examiner
Resit:
All components must, as a main rule, be retaken during next scheduled course
50No 2 Month(s)Individual Research Proposal.
Exams:
Exam category:Activity
Form of assessment:Class participation
Weight:50
Invigilation:No
Grouping (size):Individual
Duration: -
Comment:
Exam code: DRE40181
Grading scale:Point scale
Resit:All components must, as a main rule, be retaken during next scheduled course
Exam category:Submission
Form of assessment:Written submission
Weight:50
Invigilation:No
Grouping (size):Individual
Duration: 2 Month(s)
Comment:Research Proposal.
Exam code: DRE40181
Grading scale:Point scale
Resit:All components must, as a main rule, be retaken during next scheduled course
Type of Assessment: 
Continuous assessment
Grading scale: 
ECTS
Total weight: 
100
Workload activityDurationType of durationComment student effort
Teaching20Hour(s)
Self study80Hour(s)
Examination80Hour(s)Term paper.
Expected student effort:
Workload activity:Teaching
Duration:20 Hour(s)
Comment:
Workload activity:Self study
Duration:80 Hour(s)
Comment:
Workload activity:Examination
Duration:80 Hour(s)
Comment:Term paper.
Sum workload: 
180

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.