The seminar examines current issues in international accounting and corporate management. Specific questions are addressed in each seminar. These include questions such as: What are specific advantages but also disadvantages of fair value accounting? How do different compensation systems affect the behavior of managers? What role do analyst forecasts play in the context of financial reporting? How reliable is information from supplementary voluntary disclosures? What factors favor accounting policies and what are the consequences of active accounting for firms, investors and capital markets?

In the winter semester 2022/2023, central and current research papers on the overall topic "Analysis, Valuation, and Analysts" will be discussed. Financial analysts play an important (information) mediating role between firms and investors in the capital market and can thereby foster efficient resource allocation and improve market liquidity. However, the question arises to what extent analysts actually contribute to the functioning of efficient capital markets or - due to economic incentives - are biased in their assessments and recommendations. What role do analysts play in creating or preventing bubbles on the capital market? What information is incorporated into company valuations by analysts?

We will address these and similar questions in the Accounting Research Seminar based on international research. In this way, you will gain a deeper insight into the current state of accounting research. In addition, you will develop deeper competencies in the critical reading of scientific papers and thus optimally prepare for your master's thesis.

A registration for the Accounting Research Seminar in the winter semester 2022/2023 is till 21.10.2022 (12 o'clock).

  Dr. Maria Lotze (organizational responsibility)

For an application for a place in the Accounting Research Seminar you need the following documents:

• Letter of application with information on motivation and prior knowledge of the subject (max. one page A4)
• Current Studis transcript (or grade certificate from another university)

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Application Accounting Research Seminar

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The seminar is limited in number of participants. The requirement for participation is a good knowledge of national and international accounting and controlling. When registering for the seminar, applicants must indicate the examinations and seminars they have passed at the chair (or examination results at other universities that fall within the chair's area of expertise). This also includes undergraduate courses or Bachelor courses.