ACCT7314 - Research on Financial Reporting and Corporate Disclosures

ACCT 7314 Research on Financial Reporting and Corporate Disclosures (3 semester credit hours) This course covers financial reporting research, including earnings properties (e.g., conservatism, persistence, and comparability), financial reporting choices by firms (e.g., accruals and real activities-based earnings management, non-GAAP reporting, and misstatements), and their determinants and economic consequences. The course also covers corporate disclosure research, including voluntary disclosure choices and the impact of disclosures on the capital market, the product market, corporate investments, and the capital market's feedback to management. May be repeated for credit as topics vary (9 semester credit hours maximum). Instructor consent required. (3-0) R