ACCT7314 - Research on Financial Reporting

ACCT 7314 Research on Financial Reporting (3 semester credit hours) The goal of this course is to cover research related to financial reporting. The topics will include the theory of GAAP, earnings properties (e.g., conservatism, persistence, quality, and comparability), and the determinants of earnings properties (e.g., country attributes). The topics will also include financial reporting choices by managers (e.g., accruals-based earnings management, real-activities earnings management, non-GAAP reporting, misstatements), the types of frictions that determine financial reporting choices, and their economic consequences. May be repeated for credit as topics vary (9 semester credit hours maximum). Instructor consent required. (3-0) T