Syllabus - Selected Topics in Accounting A- Seminar (55413)

Syllabus Selected Topics in Accounting A- Seminar - 55413
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Last update 13-10-2024
HU Credits: 2 Degree/Cycle: 1st degree (Bachelor) Responsible Department: Business Administration Semester: 1st Semester Teaching Languages: Hebrew Campus: Mt. Scopus Course/Module Coordinator: keren Bar Hava Coordinator Email: kbarhava@huji.ac.il Coordinator Office Hours: Teaching Staff: Dr. Keren Bar-Hava Course/Module description: Introduction to Accounting research papers, original thinking. Course/Module aims: The student will write research question and literature review Learning outcomes - On successful completion of this module, students should be able to: An introduction to academic research in financial accounting. A review of financial information in the capital market. The development of theoretical and empirical research in the field. A critical analysis of selected articles. Attendance requirements(%): 80% of frontal meetings Teaching arrangement and method of instruction: frontal meetings, personal meetings and reading Course/Module Content: Richardson, S., Tuna, I., & Wysocki, P. (2010). Accounting Anomalies and Fundamental Analysis. Journal of Accounting and Economics, 410-454. Kothari, S. (2001). Capital Market Research in Accounting. Journal of Accounting and Economics, 105-232. Lee, C. (2001). Market Efficiency and Accounting Research. Journal of Accounting and Economics, 233-253. Beaver, W. (2002). Perspectives on Recent Capital Market Research. The Accounting Review, 453-474. Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research. Beaver, W. (1968). The Information Content of Annual Earnings Announcements. Journal of Accounting Research (Supplement). De Franco, G., Wong, M. H. F., & Zhou, Y. (2011). Accounting Adjustments in 10-K Filings. The Accounting Review. Lev, B., & Sougiannis, T. (1996). The Capitalization of R&D. Journal of Accounting and Economics. Ahmed, A., & Duellman, S. (2013). Managerial Overconfidence and Accounting Conservatism. Journal of Accounting Research. Bar-Hava, K., Huang, S., Segal, B., & Segal, D. (2021). Do Independent Directors Tell the Truth, The Whole Truth, and Nothing but the Truth When They Resign? Journal of Accounting, Auditing & Finance. Beyer, A., Cohen, D., Lys, T., & Walther, B. (2010). The Financial Reporting Environment: Review of the Recent Literature. Journal of Accounting and Economics, 296-343. Armstrong, C., Jagolinzer, A. D., & Larcker, D. F. (2010). Chief Executive Officer Equity Incentives and Accounting Irregularities. Journal of Accounting Research, 225-271. Zhang, J. (2008). The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers. Journal of Accounting and Economics, 27-54. Christensen, H. B., & Nikolaev, V. V. (2012). Capital versus Performance Covenants in Debt Contracts. Journal of Accounting Research, 75-116. Roychowdhury, S., & Sletten, E. (2012). Voluntary Disclosure Incentives and Earnings Informativeness. The Accounting Review, 1679-1708. ESG: Lev, B., Petrovits, C., & Radhakrishnan, S. (2010). Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth. Strategic Management Journal, 31(2), 182-200. Lev, B. (2013). The End of Accounting and the Path Forward for Investors and Managers. Wiley. Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The Impact of Corporate Sustainability on Organizational Processes and Performance. Management Science, 60(11), 2835-2857. Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review, 91(6), 1697-1724.Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review, 91(6), 1697-1724. Required Reading: Richardson, S., Tuna, I., & Wysocki, P. (2010). Accounting Anomalies and Fundamental Analysis. Journal of Accounting and Economics, 410-454. Kothari, S. (2001). Capital Market Research in Accounting. Journal of Accounting and Economics, 105-232. Lee, C. (2001). Market Efficiency and Accounting Research. Journal of Accounting and Economics, 233-253. Beaver, W. (2002). Perspectives on Recent Capital Market Research. The Accounting Review, 453-474. Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research. Beaver, W. (1968). The Information Content of Annual Earnings Announcements. Journal of Accounting Research (Supplement). De Franco, G., Wong, M. H. F., & Zhou, Y. (2011). Accounting Adjustments in 10-K Filings. The Accounting Review. Lev, B., & Sougiannis, T. (1996). The Capitalization of R&D. Journal of Accounting and Economics. Ahmed, A., & Duellman, S. (2013). Managerial Overconfidence and Accounting Conservatism. Journal of Accounting Research. Bar-Hava, K., Huang, S., Segal, B., & Segal, D. (2021). Do Independent Directors Tell the Truth, The Whole Truth, and Nothing but the Truth When They Resign? Journal of Accounting, Auditing & Finance. Beyer, A., Cohen, D., Lys, T., & Walther, B. (2010). The Financial Reporting Environment: Review of the Recent Literature. Journal of Accounting and Economics, 296-343. Armstrong, C., Jagolinzer, A. D., & Larcker, D. F. (2010). Chief Executive Officer Equity Incentives and Accounting Irregularities. Journal of Accounting Research, 225-271. Zhang, J. (2008). The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers. Journal of Accounting and Economics, 27-54. Christensen, H. B., & Nikolaev, V. V. (2012). Capital versus Performance Covenants in Debt Contracts. Journal of Accounting Research, 75-116. Roychowdhury, S., & Sletten, E. (2012). Voluntary Disclosure Incentives and Earnings Informativeness. The Accounting Review, 1679-1708. ESG: Lev, B., Petrovits, C., & Radhakrishnan, S. (2010). Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth. Strategic Management Journal, 31(2), 182-200. Lev, B. (2013). The End of Accounting and the Path Forward for Investors and Managers. Wiley. Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The Impact of Corporate Sustainability on Organizational Processes and Performance. Management Science, 60(11), 2835-2857. Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review, 91(6), 1697-1724.Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review, 91(6), 1697-1724. Additional Reading Material: Grading Scheme : Essay / Project / Final Assignment / Referat 50 % Submission assignments during the semester: Exercises / Essays / Audits / Reports / Forum / Simulation / others 40 % Attendance / Participation in Field Excursion 10 % Additional information:

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