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32932-01 - Vorlesung: Economics of Financial Accounting 3 KP

Semester Frühjahrsemester 2020
Angebotsmuster Jedes Frühjahrsem.
Dozierende Ulf Schiller (ulf.schiller@unibas.ch, BeurteilerIn)
Inhalt The course aims to lead interested master students towards modern research questions in the field of the Economics of Accounting. We will introduce selected contemporary research topics in the field by discussing a number of important research papers. Students will get the task to solve related analytical problems. A background in game theory is needed. Mathematical knowledge should include calculus, especially differentiation and integration.
Literatur Tentative reading list (subject to modification)

Antle, R. and Eppen, G. (1985): Capital Rationing and Organizational Slack in Capital Budgeting, Management Science, 31 (2), 163-174
Arya, A., Glover, J.C., and Sunder, S. (1998): Earnings Management and the Revelation Principle, Review of Accounting Studies 3(1-2), pp 7-34
Arya, A., Glover, J.C., and Sivaramakrishnan, K. (1997): The Interaction between Decision and Control Problems and the Value of Information, The Accounting Review , Vol. 72, No. 4, 561-574
Börgers, T. (2015): An Introduction to the Theory of Mechanism Design (with a chapter by D. Krähmer and R. Strausz), Oxford University Press , 2015
Gigler, F. and Hemmer, T. (2001): Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports, The Accounting Review, Vol. 76, No. 4, 471-493
Gigler, F., Kanodia, C., Sapra, H. and Venugopalan, R. (2009): Accounting Conservatism and the Efficiency of Debt Contracts. Journal of Accounting Research 47: 767–797.
Göx, R.F. and Wagenhofer, A. (2009): Optimal impairment rules, Journal of Accounting and Economics 48: 2-16.
Holmström, B. (1979): Moral Hazard and Observability, The Bell Journal of Economics , Vol. 10, No. 1, pp. 74-91
Jovanovic, B. (1982): Truthful Disclosure of Information, The Bell Journal of Economics 13 (Spring, 1982), pp. 36-44.
Jung, W.O. and Kwon, Y.K. (1988): Disclosure When the Market Is Unsure of Information Endowment of Managers, Journal of Accounting Research 26: 146-153.
Korn, E. and Schiller, U. (2003): Voluntary Disclosure of Nonproprietary Information: A Complete Equilibrium Characterization. Journal of Business Finance & Accounting 30: 1327–1339.
Plantin, G, Sapra, H, & Shin, HS (2008): Marking-to-Market: Panacea or Pandora’s Box? Journal of Accounting Research 46: 435-460.
Verrecchia, R.E. (1983): Discretionary disclosure, Journal of Accounting and Economics 5: 179-194.
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Teilnahmebedingungen Prerequisites: completed Bachelor in Business and Economics

The course level is advanced. Students are expected to take the course by the end of their Master studies, i.e., after having acquired a methodological background. This background comprises all four “Kernfach” lectures at the University of Basel. In particular a strong background in game theory, decision theory, and mathematical knowledge regarding calculus, especially differentiation and integration is required.

While I do not require successful participation at the above courses formally, I urgently ask you to judge yourself in a self-responsible manner before signing up for the course.
Anmeldung zur Lehrveranstaltung Registration: Please enrol in MOnA. Enrolment = Registration for the exam!
Unterrichtssprache Englisch
Einsatz digitaler Medien kein spezifischer Einsatz

 

Intervall wöchentlich
Datum 21.02.2020 – 29.05.2020
Zeit Freitag, 12.15-14.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Datum Zeit Raum
Freitag 21.02.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Freitag 28.02.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Freitag 06.03.2020 12.15-14.00 Uhr Fasnachtsferien
Freitag 13.03.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Freitag 20.03.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Freitag 27.03.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Freitag 03.04.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Freitag 10.04.2020 12.15-14.00 Uhr Ostern
Freitag 17.04.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S13 HG.35
Freitag 24.04.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S16 HG.39
Freitag 01.05.2020 12.15-14.00 Uhr Tag der Arbeit
Freitag 08.05.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32
Freitag 15.05.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Freitag 22.05.2020 12.15-14.00 Uhr Auffahrt
Freitag 29.05.2020 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Module Vertiefungsmodul: Finance, Controlling and Banking (Masterstudium: Wirtschaftswissenschaften)
Leistungsüberprüfung Semesterendprüfung
Hinweise zur Leistungsüberprüfung Exam: There will be no formal exam. Students will be required to solve three homework problem sets and present the solutions in class individually. Grades will be awarded depending on the correctness and quality of the submitted solution and the presentation.
An-/Abmeldung zur Leistungsüberprüfung Belegen via MOnA innerhalb der Belegfrist
Wiederholungsprüfung keine Wiederholungsprüfung
Skala 1-6 0,1
Wiederholtes Belegen beliebig wiederholbar
Zuständige Fakultät Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch
Anbietende Organisationseinheit Wirtschaftswissenschaftliche Fakultät / WWZ

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