This entry-level doctoral-level course covers research on the role of financial information in capital markets. The course starts with the ground-breaking empirical paper of Ball and Brown (JAR, 1968) and discusses classical accounting research papers using empirical methods. It builds on economic theory and includes topics such as the informational role of financial reports, earnings attributes and quality, role of key participants in the reporting environment, including management, investors, auditors, financial analysts, and regulators.

CILO-1: Evaluate research designs in empirical accounting research. CILO-2: Implement empirical designs using archival data. CILO-3: Perform econometric analyses. CILO-4: Communicate research outcomes with academic rigor.