ACCT7315 - Research on Corporate Disclosures

ACCT 7315 Research on Corporate Disclosures (3 semester credit hours) The goal of this course is to cover topics related to voluntary and mandatory disclosures. The topics will include voluntary disclosure choices (e.g., what, when, and how to disclose information) and their determinants. The topics will also include the impact of voluntary/mandatory disclosures on the capital market, the product market, corporate investments, and capital market feedback to management. The course will provide an understanding of the types of frictions that influence voluntary and mandatory disclosures. May be repeated for credit as topics vary (9 semester credit hours maximum). Instructor consent required. (3-0) T