{"id":7232,"date":"2026-10-12T15:02:03","date_gmt":"2026-10-12T13:02:03","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/"},"modified":"2026-10-12T15:02:03","modified_gmt":"2026-10-12T13:02:03","slug":"empirical-financial-accounting-research","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/empirical-financial-accounting-research","title":{"rendered":"Empirical Financial Accounting Research"},"content":{"rendered":"<p><strong>Course objective and motivation<\/strong><\/p>\n<p>The objective of this course is to introduce PhD students to the fundamental topics and seminal studies in empirical financial accounting research. We study fundamental topics such as the valuation and contracting roles of accounting, the role of accrual accounting in performance management and earnings management, conservative accounting practices, earnings quality, disclosure, investor information processing, and non-financial reporting. These topics are all discussed based on a combination of older \u201cseminal\u201d papers and more recent applications in the literature. By the end of the course, participants should be able to anchor contemporary research questions on the fundamental literature, critically review empirical research in financial accounting, and assess the strengths and weaknesses of commonly used measurements and research designs in the literature. As part of the course assessment, participants are also expected to present assigned papers in class, to conduct a replication exercise of an empirical paper, and to critically review academic papers.<\/p>\n<p><strong>Course program<\/strong><\/p>\n<p>Day 1: The relation between accounting information and market prices<br \/>\nDay 2: Accrual accounting, earnings management\/quality, and fraud<br \/>\nDay 3: Conservatism, contracting, and credit markets<br \/>\nDay 4: International accounting research, fundamental analysis, and valuation<br \/>\nDay 5: Disclosure, information processing, and market frictions<\/p>\n<p><strong>Course instructors<\/strong><\/p>\n<p>The course is taught by a rotating group of experts in the field of empirical financial accounting research (TBA).<\/p>\n<p><strong>Practical information<\/strong><\/p>\n<p>Venue: Erasmus University Rotterdam<\/p>\n<p>Included:<\/p>\n<ul>\n<li>Course materials (digital)<\/li>\n<li>Coffee and tea<\/li>\n<li>Certificate (6 ECTS)<\/li>\n<\/ul>\n<p>Upon successful completion of the course you will receive a certificate worth 6 ECTS (European Credits).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Course objective and motivation The objective of this course is to introduce PhD students to the fundamental topics and seminal studies in empirical financial accounting research. We study fundamental topics such as the valuation and contracting roles of accounting, the role of accrual accounting in performance management and earnings management, conservative accounting practices, earnings quality, [&hellip;]<\/p>\n","protected":false},"author":570,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[168],"event_tag":[85],"event_target_group":[58,152],"class_list":["post-7232","event","type-event","status-publish","hentry","event_category-phd-course","event_tag-financial-accounting","event_target_group-doctoral-student","event_target_group-phd-students"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Empirical Financial Accounting Research - ARC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/arc\/events\/empirical-financial-accounting-research\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Empirical Financial Accounting Research - ARC\" \/>\n<meta property=\"og:description\" content=\"Course objective and motivation The objective of this course is to introduce PhD students to the fundamental topics and seminal studies in empirical financial accounting research. We study fundamental topics such as the valuation and contracting roles of accounting, the role of accrual accounting in performance management and earnings management, conservative accounting practices, earnings quality, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/events\/empirical-financial-accounting-research\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/empirical-financial-accounting-research\\\/\",\"url\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/empirical-financial-accounting-research\\\/\",\"name\":\"Empirical Financial Accounting Research - ARC\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/#website\"},\"datePublished\":\"2026-10-12T13:02:03+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/empirical-financial-accounting-research\\\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/#website\",\"url\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Empirical Financial Accounting Research - ARC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/arc\/events\/empirical-financial-accounting-research\/","og_locale":"en_US","og_type":"article","og_title":"Empirical Financial Accounting Research - ARC","og_description":"Course objective and motivation The objective of this course is to introduce PhD students to the fundamental topics and seminal studies in empirical financial accounting research. 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