Fachbereich 9

School of Business Administration and Economics


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Accounting Theory MI

Credit Points: 5 ECTS

Qualification goals

Students should acquire advanced skills in understanding essential features, typical designs and limits of knowledge of model-theoretical research in external accounting. They will practise understanding the connections and differences between different literature sources and should be able to analyse these sources economically.

Contents

The focus is on concepts, structures and incentive effects of external corporate accounting, which serve to understand the economic effects of dominant institutions. Selected topics from the areas of information function, capital market effects of accounting, calculation of payout policy, accounting and valuation, prudence, fair values, balance sheet policy, disclosure policy and auditing are dealt with in detail.

Components and semester hours per week

Lecture (3 semester hours per week) and exercise (1 semester hours per week)

Frequency

Summer semester

Examination per formance

Exam (60 minutes)

Literature

Ball, Ray und Brown, Philip R. (1968) „An Empirical Evaluation of Accounting Income Numbers“, Journal of Accounting Research, 6 (2), 159–177.

— (2014) „Ball and Brown (1968): A Retrospective“, The Accounting Review, 89 (1), 1–26.

Bannier, Christina E. (2005) Vertragstheorie, Physica, Heidelberg.

Basu, Sudipta (1997) „The Conservatism Principle and the Asymmetric Timeliness of Earnings“, Journal of Accounting and Economics, 24, 3–37.

Christensen, John und Demski, Joel (2003) Accounting Theory – An Information Content Perspective, McGraw–Hill, Boston.

Harris, Trevor S.; Lang, Mark und Möller, Peter (1994) „The Value Relevance of German Accounting Measures: An Empirical Analysis“, Journal of Accounting Research, 32 (2), 187–209.

Kwon, Young K.; Newman, D. Paul und Suh, Yoon S. (2001) „The Demand for Accounting Conservatism for Management Control“, Review of Accounting Studies, 6, 29–51.

Laffont, Jean-Jacques und Martimort, David (2002) The Theory of Incentives –The Principal-Agent Model, Princeton University Press, Princeton.

Ohlson, James A. (1995) „Earnings, Book Values, and Dividends in Equity Valuation“, Contemporary Accounting Research, 11, 661–687.

Riechmann, Thomas (2014) Spieltheorie, 4. Auflage, Vahlen Verlag, München.

Wagenhofer, Alfred und Ewert, Ralf (2015) Externe Unternehmensrechnung, 3. Auflage, Springer, Berlin.