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Empirical research in financial accounting has developed through both capital market research and earnings management research. The first half of the course will focus on the pioneering papers in capital market research, while the second half will focus on the pioneering papers in profit management research. The aim of this course is to establish how to read academic papers through intensive reading of these papers and to cultivate the ability to find meaningful research themes by coming into contact with the vivid inquiries that the pioneers had.
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1. Introduction
2. Ball and Brown (1968)
3. Beaver (1968)
4. Lipe (1986)
5. Ou and Penman (1989)
6. Fama and French (1992)
7. Easton (2004)
8. Mid-term Exam and Wrap up
9. Zmijewski and Hagerman (1981)
10. Healy (1985)
11. Jones (1991)
12. Sweeney (1994)
13. Burgstahler and Dichev (1997)
14. Subramanyam (1996)
15. Final Exam and Wrap up
* Further information of the above papers will be available at the "YNU Learning Management System (YNU-LMS)".
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Preparation: Read through the paper.
Review: Summarize the contents of the paper in a resume based on the explanations in the lecture.
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You can conduct the same analysis that was conducted in the papers covered in the lecture.
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You can explain to others how and what each paper attempted to reveal about the issues involved.
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Mid-term Exam: 50%
Final Exam: 50%
* Resume submission (optional): additional points (until reaching an "A" grade)
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【成績評価の基準表】
| 秀(S) | 優(A) | 良(B) | 可(C) | 不可(F) |
| 履修目標を越えたレベルを達成している | 履修目標を達成している | 履修目標と到達目標の間にあるレベルを達成している | 到達目標を達成している | 到達目標を達成できていない |
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履修目標：授業で扱う内容（授業のねらい）を示す目標
到達目標：授業において最低限学生が身につける内容を示す目標
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During this lecture, the paper will be projected and explained on the board.
The language used in class will be English.
Please refer to "Grading method" above for the treatment of resumes of papers you will submit.
The purpose of the mid-term and final examinations is to confirm that the contents of the paper have been input into your mind and that you have understood them correctly.
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This course is designed for students who have already completed the courses Financial Accounting I and II and Financial Analysis taught by the Department of Business Administration in YNU.
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Financial Accounting, Empirical Research, Capital Market, Earnings Management
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