新生研讨课(5).ppt

新生研讨课
第五课: 科研能力
课堂内容
会计研究的重要性
会计研究的主要方向
小组讨论–潜在的研究问题
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重要性
职业需求–高素质,创新性人才
能力培养- 解决问题的能力
学术发展–个人&会计领域
主要方向
Returns – earnings relations
Mispricing of financial information
Earnings management
Auditors
Analysts
Insiders
pensation
Corporate governance
others
Returns- earnings relation
Earnings announcement day
Short window event study
Market reaction – stock price, trading volume
Long window association
Stock return & financial information and other firm characteristics
Linear & nonlinear
Information content of loss
Mispricing of financial information
Post-earnings announcement drift – PEAD
Efficient market hypothesis – EMH
Overreaction & underreaction
Behavioral finance
Earnings management
Causes and consequences
Avoid earnings decreases and losses
Discretionary accruals
Market pricing
Auditors
Auditor choice – Big 4 & non Big 4
Audit fee & audit quality
Auditor tenure & audit quality
Client selection & risk
Non audit service
Independence
Earnings quality,cost of capital
Analysts
Analyst forecast as earnings expectation
Analysts forecast accuracy
Analysts forecast dispersion
Number of analyst following & information environment
Meet or beat
Insiders
Information asymmetry between insiders and outsiders
Insider trading