ACC 510 - Accounting Research I

Institution:

University of Rochester

Subject:

Description:

The natural starting point for the study of capital markets research in accounting begins with the relationship between accounting earnings and security returns. This course covers the evolution of research on the earnings/return relation from the seminal papers up through current research. Topics covered include the fundamental features of the contemporaneous earnings/return relation, the nature of association-type and event study-type investigations of the contemporaneous earnings/return relation, theoretical and empirical evidence on the lead/lag relation between security returns and accounting earnings, the asymmetric timeliness of accounting earnings, theoretical and empirical research on the role of conservatism in accounting earnings, pro-forma earnings and international research on the characteristics and properties of the earnings/return relation. The course also covers capital market research on analysts' earnings forecasts including the properties of such forecasts.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.rochester.edu

Phone Number:

(888) 822-2256

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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