Course Description:This course covers selected topics in empirical research in financial analysis. We aim at understanding how accounting research questions are addressed using empirical-archival methods. To obtain a broad understanding of empirical research in financial analysis, it is necessary to read thoroughly, and understand the required readings. For each paper, you should be able to answer three questions: (1) what is the research question? (2) How is it answered, i.e., what is the approach, what is the setting? (3) What answer is reached? We will use these questions in our discussions. You need to come prepared to discuss the topics in class. While I do not expect you to find critical flaws in every paper, I expect you to try by reading these papers with skepticism. Your appreciation for the research will be that much greater
Learning outcomes: After active participation in the course, students will have a thorough understanding of research results and key techniques used in empirical archival capital market based accounting research. This will include both the classical foundational studies and the research frontier as it is today.
Course requirements: Active participation in a class, pre-course preparation and an assignment.
Active participation in a class and the pre-course preparation:
The papers that will be discussed in class are assigned to class participants (about three papers per person). Please read your assigned paper very carefully and prepare a summary of one page along the following sub-topics:
Assignment
Students continue working on the assigned paper to complete an assignment of about 10 pages. The final assignment contains the same sub-topics as the one page summary required for the pre-course preparation.
Target group:Ph.D. Students in Accounting
Time: Wednesday, Aug 13 – Friday, Aug 15, 2014
Place: Oulu Business School, University of Oulu.
Course Language: English
ECTS: 5 Credits
Number of students: 25
Course work and evaluation: The course grade is based on a closed-book final exam of up to 3 hours (75%) and class participation (25%).
Required readings: A collection of articles, summaries, and power point slides to be discussed in class.
Instructor: Professor Per Olsson, Duke University ( per.olsson@duke.edu)
Course coordinator and contact person: Prof. Juha-Pekka Kallunki, University of Oulu ( juha-pekka.kallunki@oulu.fi)
Application deadline: May 20, 2014