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Earnings Management, Creative Accounting and Financial Scandals

  • Teacher(s):  
  • Course given in: English
  • ECTS Credits:
  • Schedule: Autumn Semester 2018-2019, 2.0h. course (weekly average)
      WARNING :   this is an old version of the syllabus, old versions contain   OBSOLETE   data.
  •  sessions
  • site web du cours course website
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Objectives

This course is a research seminar, designed for PhD- and Master-students in Accounting, Control and Finance. As a pre-requisite, participants must have an excellent expertise in financial accounting and valuation.

The purpose of the course is twofold: first, students will provide a critical review of the current state-of-the-art in research on earnings management. Students will develop a sound understanding and appreciation of the risks and gains of manipulating accounting data. Moreover, they will learn different techniques to detect and expose fraudulent transactions. In addition, students will learn to deduce new research questions on earnings management and to discuss and review different research strategies to tackle these questions. Finally, students will provide thorough presenations and critical evaluations of real-world earnings management cases. After completing this course, students are expected to have a comprehensive view of earnings management and to be encouraged to perform further accounting research.

The course language is English. The number of participants is constrained to 25. Each student will be assigned a particular topic. For each topic a compulsory reading list is provided. Presentations are NOT just a summary of the assigned readings. Students are explicitly required to provide in-depth explanations of the theories and empirical findings as well as to challenge the findings they present. Students are required to enrich their presentations by additional readings including recent publications in the top journals of the field (The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies etc.). During each course, students present a research idea for their topic and a proposal how to tackle this research question. Participants should also provide sufficient arguments as to why their research question is important and interesting. Depending on the topic selection, some students will have to present and critically discuss real earnings management cases from the last decade. PhD-students additionally provide an in-depth discussion of the methodology they want to use to examine their research question.

Contents

see syllabus

References

Ronen Joshua & Yaari Varda. Earnings Management: Emerging Insights in Theory, Practice and Research. 2008. Springer Science & Business Media, LLC. ISBN: 978-0-387-25769-3

In addition to the book, several academic papers will provide theory and empirical evidence on Earnings Management. A detailed reading list will be provided on Moodle. The reading list may be adapted during the course based on the number of participants.

Pre-requisites

Interest in research questions.

Evaluation

First attempt

Exam:
Oral 0h45 minutes
Documentation:
Not allowed
Calculator:
Not allowed
Evaluation:

Evaluation Oral presentation (70%) + classroom contribution (30%)

Retake

Exam:
Oral 0h45 minutes
Documentation:
Not allowed
Calculator:
Not allowed
Evaluation:

Students who fail the course and are tested in an exam retake-session will pass a 45 minutes oral exam on all the topics of the seminar.



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