Complete college aantekeningen Empirical Research in Accounting (324062-M-6)

Empirical Research in Accounting
Hoorcollege 1 (26-8-2025)




• Causality Questions




- The most important question: why do you need this course?
- Effectiveness of polisies
- CSR disclosure: asking firms to disclose their firms in environment.
- What is the reason why we have CSR/environmental disclosure?
o Rational
o The variable X will affect variable Y

,- Apply key concept used in empirical accounting research
- Analyze relevant accounting literature
- Compare strengths and weaknesses: finding a good threat
- Develop a research design
- Discuss: this is the key of the course
- Analyze data and research methods
- Draw conclusions

,- The goal is always in an introduction of a paper
- Introduction is really important because it summarizes all the information that you need.
- Research design is how they use their empirical methods to address the research
question

, - This is how you can take the best from this course




- Financial accounting definition: it involves the process of recording, summarizing, and
reporting transactions.
- The economic transactions are summarized in the financial statements.
- Whether financial statements can affect M&A or competition.