UT Dallas 2013 Graduate Catalog

ACCT7314 - Empirical Research in Financial Reporting

ACCT 7314 Empirical Research in Financial Reporting (3 semester hours) Presents current areas of research in the area of financial reporting. Emphasis is ongoing and recently completed research studies, including understanding of their antecedents and research methodologies. Capital market based empirical research topics will be covered. In particular, the role of analysts as financial information intermediaries will be examined. Prerequisite: Consent of the instructor. May be repeated for credit as topics vary. (3-0) T