Institution: VHB ProDok
Lecturer: Prof. Dr. Joachim Gassen (Humboldt-Universität zu Berlin)
Date: 13. bis 16. September 2016 in Berlin
Place: Berlin
Registration: Please send your registration by Email to doktorandenprogramm@vhbonline.org
Abstract:
This course focuses on empirical archival accounting research, covering theoretical, methodological and technical aspects of this research program. The course concentrates on financial accounting issues but also touches on some auditing topics. After this course, participants should
- have a clear understanding about the theoretical foundations of positive and capital market-based financial accounting research,
- understand the methodological approaches to and common pitfalls of empirical archival research designs,
- have acquired information about how to execute empirical archival studies, including the concept, usability and inter-operability of different data sources, like Compustat, CRSP, Worldscope, Datastream and I/B/E/S,
- and, based on their own research proposal, have received constructive feedback on how to design and execute a viable study in the area of empirical financial accounting research.