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Current Developments in Accounting Research - Financial Assignments
This course aims at reviewing different approaches that can be embraced to attain the construction of theories in the external reporting of accounting.
To achieve the review, the following topics are considered: explication and analysis of real-world substantive theories and associated research studies, agency expenses and financial contracting, properties of reported accounting numbers, predictive value of accounting information, use of information in capital markets, and utilization of accounting reports by individual executives.
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