Financial Accounting Research I

REG503 Financial Accounting Research I

  • Topics


    The course is usually divided into two sessions of 12 hours each. The course covers empirical as well as analytical research. The theoretical part covers valuation theory, measurement of financial performance and sometimes disclosure theory. The empirical part usually focus on one problem area such as earnings management, value relevance research and earnings quality with particular attention to issues of research design. The syllabuses of previous years are available, but content may change. Students with particular interests in the vast area of financial accounting research should let instructors know since to a certain extent it may be possible to tailor the course to individual needs.

  • Learning outcome

    Learning outcome

    After completing the course a student will be able to:

    • Understand and discuss extant research in financial accounting
    • Have theoretical knowledge of current valuation theory, the measurement of financial performance and disclosure theory
    • Analyze and design research projects such as earnings management or value relevance research

  • Teaching


    The course is conducted as a combination of lectures by instructors and seminar/workshops. Participants are responsible for reading the assigned papers and active participation in classroom discussions. Each participant will be assigned papers for presentation and discussion in class.

  • Assessment


    Participants will be evaluated on the basis of active course participation, presentation of assigned articles and the completion of written assignments (if applicable).

  • Grading Scale

    Grading Scale

    Grading: Pass or Fail

  • Computer tools

    Computer tools

    "It'slearning" will be used in the course. Available databases of financial accounting data may also be used.

  • Semester


    Spring. Currently not offered.

  • Literature


    The course is based on selected textbook chapters and journal articles. A detailed syllabus will be available on "It's learning" a number of weeks before the first session.


ECTS Credits
Teaching language
Spring, Autumn

Course responsible

Mathias Hamberg, Department of Accounting, Auditing and Law