Course Description (further details can be found here)

The course ‘accounting theory’ provides an introduction into capital market-based accounting research. That is, research on the relation between capital markets and financial statements. In particular, the course’s contents will be:

• Information content and value relevance of accounting information
• Tests of market efficiency with respect to accounting information
• Measurement of decision usefulness
• Earnings quality
• The role of accounting information in fundamental analysis
• Investors’ expectation formation based on accounting numbers
• Market’s information
• Earnings management

Schedule:

• Lecture (weekly):
  • Thursdays, staring on November 3^rd through December 1^st, 2016
  • 2.15 pm to 3.45 pm, J 372
• Seminar (2 days):
  • December 7^th, 2016, 9.00 am to 5.00 pm, JO 101 (Johannisstraße 4, Religion und Politik)
  • December 8^th, 2016, 9.00 am to 5.00 pm, J 322 (Karl-Bender-Saal)