DRE 4018 Introduction to Capital-Markets Research in Accounting
DRE 4018 Introduction to Capital-Markets Research in Accounting
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.
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
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
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
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
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.
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
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.
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| Exam category | Weight | Invigilation | Duration | Grouping | Comment 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 | 50 | No | - | 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 | 50 | No | 2 Month(s) | Individual | Research Proposal. |
| Activity | Duration | Comment |
|---|---|---|
Teaching | 20 Hour(s) | |
Student's own work with learning resources | 80 Hour(s) | |
Examination | 80 Hour(s) | Term paper. |
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.