Course description

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.  

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. 


Learning outcome knowledge

The objective of this course is to provide the participants with an introduction to the empirical capital-markets based accounting literature.


Exam organisation

  • Class participation: 50%
  • Written assignment: 50%