Earnings Management
(HEC, Master and Doctoral students)
Courses: Oct.14 and 21, November 4 and 18.: Amphipôle 210: 10h15-17h00
!!! Introductory session: Tuesday 21, 10h15, Extranef 110 !!!
|
Final Assignement |
The course takes place on four Thursdays, October 14, October 21, November 4 and November 18 from 10h15 to 18h00. Students who like to participate should attend the introductory session on September 21, 2010, 10h15, Extranef 110. Moreover, students must register until September, 27, 2010 by signing the enrolment sheet available on the course's home page. Registration is decisive and irreversible.
Scope
This course is a research seminar, designed for PhD- and Master-students in Accounting, Control and Finance. As a pre-requisite, participants must have an excellent expertise in financial accounting and valuation.
The purpose of the course is twofold: first, students will provide a critical review of the current state-of-the-art in research on earnings management. Students will develop a sound understanding and appreciation of the risks and gains of manipulating accounting data. Moreover, they will learn different techniques to detect and expose fraudulent transactions. In addition, students will learn to deduce new research questions on earnings management and to discuss and review different research strategies to tackle these questions.
Template for Slides: 
