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32932-01 - Lecture: Economics of Financial Accounting (3 CP)
| Semester | spring semester 2026 |
| Course frequency | Every spring sem. |
| Lecturers | Ulf Schiller (ulf.schiller@unibas.ch, Assessor) |
| Content | 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, decision theory, and mathematical knowledge regarding calculus, especially differentiation and integration is needed. |
| Bibliography | Mandatory reading list Bolton, P., & Dewatripont, M. (2005). Contract theory. MIT press, Chapter 3 Fischer, P. E., & Verrecchia, R. E. (2000). Reporting bias. The Accounting Review, 75(2), 229-245. Spence, M. (1973). Job market signalling. Quarterly Journal of Economics, 87(3), 355-374. |
| Comments | The course will be taught "in class". |
| Weblink | Weblink |
| Admission requirements | 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. 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 to protect you from failure. |
| Course application | Registration: Please enroll in the Online Services (services.unibas.ch); Eucor-Students and mobility students of other Swiss Universities or the FHNW first have to register at the University of Basel BEFORE the start of the course and receive their login data by post (e-mail address of the University of Basel). Processing time up to a week! Detailed information can be found here: https://www.unibas.ch/de/Studium/Mobilitaet.html After successful registration you can enroll for the course in the Online Services (services.unibas.ch). Applies to everyone: Enrolment = Registration for the course and the exam! |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Wednesday | 10.15-12.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32 |
Dates
| Modules |
Module: Core Courses in Finance, Controlling, Banking (Master's Studies: Business and Economics) Module: Field Electives in Finance and Money (Master's Studies: Finance and Money) Module: Specific Electives in Business and Economics (Master's Studies: Business and Economics) Module: Specific Electives in Finance, Controlling, Banking (Master's Studies: Business and Economics) |
| Assessment format | record of achievement |
| Assessment details | Examination: Students will be required to find sequel papers to those presented in the first part of the course and present the content of these papers in part II of the course. Grades will be based on the quality of the presentation and the general level of partipation in class. Estimated workload from preparing a successful preparation is up to one month of intensive work. A successful presentation includes students' ability to explain the mathematical aspects in the discussion. |
| Assessment registration/deregistration | Reg.: course registration, dereg: cancel course registration |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |