The Doctoral Summer Program in Accounting Research (SPAR) is organized jointly by WHU – Otto Beisheim School of Management and Ludwig Maximilian University of Munich School of Management. It introduces PhD students to theoretical, methodological, and practical issues involved in conducting high-quality financial accounting research.
The 8th SPAR, taking place at WHU in Vallendar, focuses on current issues in empirical financial reporting research, such as financial reporting and the cost of capital, fair value accounting, comparative international financial reporting, narrative information in financial markets (textual analysis), and the role of research for accounting standard setting.