Empirical Research in Accounting (324062-M-6)

Summary empirical research in Accounting UVT

This are some notes that I took during classes

Empirical Research in Accounting Samenvatting, Master Accountancy, Tilburg University

lecture notes of the papers of: Ball and Brown 1968 – Empirical evaluation of earnings numbers Landsman and Maydew (2002) – Has the information content of quarterly earnings announcements declined in the past three decades? Dechow, Sloan, Sweeney – Detecting Earnings Management Dechow and Dichev (2002) – Accrual estimation errors Burgstahler and Dichev (1997) – EM around thresholds Basu (1997) – The conservatism principle and the asymmetric timeliness of earnings (market base...

To keep it as clear as possible, I made the summaries of the articles as possible with the most important points expanded with extra information from lectures

This document contains a 'summary' of all video lectures in the course Empirical Research in Accounting, including the Q&A sessions. Note that the document is quite lengthy with its 123 pages, but it also contains a lot of pictures (graphs, tables, etc.). Please enjoy! :) The following papers will be discussed: An Empirical Evaluation of Accounting Income Numbers (Ball & Brown, 1968) // Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades (Landsma...

Summary of all video lectures during this block. Should be used in addition to the papers, since I marked relevant information in the papers and put all other information in this summary.