Summary Financial Accounting Theory 2018/2019 covering all mandatory papers & Scott (Theory) additional reading. Imgur Hyperlinks refer to extended descriptive information. (From cohort 2019 onward this course is renamed Empirical Research in Accounting)
Chapter 11 summary of the book financial accounting theory by william r scott
Summary of Chapter 10 of the book Financial Accounting theory
Accounting theories and practice chapter 9 summary of the book financial accounting theory
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Financial Accounting Theory
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Financial Accounting Theory 2018/2019
Empirical Research Summary
,Index:
General Structure Financial Accounting Theory 2019 - Empirical Research 4
Lecture 1: Introduction 5
Paper 01. Positive Accounting Theory: A Ten Year Perspective. Watts, R., G. Zimmerman (1990); TAR 65:
131-156. 5
Paper 02. The changing landscape of accrual accounting. Bushman, R. M., Lerman, A., & Zhang, X. F. (2016).
JAR, 54: 41-78 6
Paper 03. The timeliness of accounting write-downs by US Financial Institutions during the Financial Crisis of
2007 – 2008. Vyas, D. (2011). JAR 49: 823-860. 7
Lecture 2: Value Relevance & ERC 9
Paper 04. Ball, R., P. Brown (1968) An Empirical Evaluation of Accounting Income Numbers. Journal of
Accounting Research 6: 159-177. 9
Paper 05. Landsman, W. and E. Maydew (2002) Has the information content of quarterly earnings
announcements declined in the past three decades? Journal of Accounting Research, 40(3), 797-808. 10
Lecture 3: Financial Reporting Quality 12
Paper 06. Dechow, P., R. Sloan, and A. Sweeney (1995) Detecting Earnings Management, The Accounting
Review 70: 193-225. 12
Paper 07. Dechow, P., I. Dichev (2002) The Quality of Accruals and Earnings: The Role of Accrual Estimation
Errors, The Accounting Review 77: 35-59. 13
Lecture 4: Earnings Frequency Distributions 15
Paper 08. Burgstahler, D., I. Dichev (1997) Earnings Management to Avoid Earnings Decreases and Losses.
Journal of Accounting and Economics 24: 99-127. 15
Paper 09. Bernard, D., D. Burgstahler, and D. Kaya (2018) Size Management by European Private Firms to
Minimize Proprietary Costs of Disclosure. Journal of Accounting and Economics 66: 94-122. 16
Lecture 5: Accounting Conservatism 19
Paper 10. Basu, S. (1997) The Conservatism Principle and the Asymmetric Timeliness of Earnings. Journal of
Accounting and Economics 24: 3-37. 19
Paper 11. Ball, R, and L. Shivakumar (2005) Earnings Quality in UK Private firms: Comparative Loss
Recognition Timeliness. Journal of Accounting and Economics 39: 83-128. 20
Lecture 6: Voluntary Disclosure 23
Paper 12. Lang, M., and R. Lundholm (1996) Corporate Disclosure Policy and Analyst Behavior. The Accounting
Review, 71: 467-492. 23
Paper 13. Gong, G., Li, L. and H. Xie (2009) The association between Earnings forecast errors and accruals,
The Accounting Review, 84: 497-530. 24
Lecture 7: Standards IFRS 27
Paper 14. Barth, M., W. Landsman, and M. Lang (2008) International Accounting Standards and Accounting
Quality, Journal of Accounting Research 46: 467-498. 27
Paper 15. Daske, H., L. Hail, C. Leuz and R. Verdi (2008) Mandatory IFRS reporting around the world: Early
evidence on the economic consequences, Journal of Accounting Research 46: 1085 – 1142. 28
Lecture 9: Contracts/Incentives: Debt contracting & Executive compensation 31
Paper 16. Bharath, S., J. Sunder, and S. Sunder (2008) Accounting Quality and Debt Contracting. The
Accounting Review 83: 1-28. 31
Paper 17. Bergstresser, D. and T. Philippon (2006) CEO incentives and earnings management, Journal of
Financial Economics 80: 511-529. 33
2
, Lecture 11: Enforcement: Auditors (private) & Political Connections (public) 35
Paper 18. Francis, J. and M. Yu (2009) Big 4 Office Size and Audit Quality, TAR 84 : 1521-1552. 35
Paper 19. Minnis, M. (2011) The Value of Financial Statement Verification in Debt Financing: Evidence from
Private U.S. Firms, Journal of Accounting Research 49: 457-506. 36
Paper 20. Christensen, H.B., L. Hail, and C. Leuz (2013) Mandatory IFRS reporting and changes in enforcement.
Journal of Accounting and Economics 56.2-3 (2013): 147-177. 37
Paper 21. Correia, M (2014) Political Connections and SEC Enforcement, Journal of Accounting and Economics
57: 241-262. 38
Lecture 13: Environment: Competition & Information intermediaries 40
Paper 22. Berger, P., and R. Hann (2007), Segment Profitability and the Proprietary and Agency Costs of
Disclosure, The Accounting Review 82: 869-906. 40
Paper 23. Bushee, B., J. Core, W. Guay, and S. Hamm (2010) The Role of the Business Press as an Information
Intermediary, Journal of Accounting Research 48: 1-20. 41
Summary Additional Reading: Financial Accounting Theory (Scott) 43
Chapter 1: Introduction Scott 43
Chapter 2: Accounting under Ideal Conditions 43
Chapter 3: Decision Usefulness approach 44
Chapter 4: Efficient Securities Markets 44
Chapter 5: The value relevance of accounting information. 45
Chapter 6: The measurement approach to decision usefulness 45
Chapter 7: Principle Based Measurement 46
Chapter 8: The efficient contracting approach to decision usefulness & Chapter 9 Agency Conflicts 47
Chapter 10: Executive Compensation 49
Chapter 11: Earnings Management 51
Chapter 12: Standard Setting: Economic Issues 53
Chapter 13: Standard Setting: Political Issues 55
3
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