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ACCT404 Empirical and Methodological Aspects of Financial Accounting

Empirical and methodological approaches to the issues underlying financial accounting and reporting, particularly from a financial economics point of view.

Paper title Empirical and Methodological Aspects of Financial Accounting
Paper code ACCT404
Subject Accounting
EFTS 0.1667
Points 20 points
Teaching period Not offered in 2023 (On campus)
Domestic Tuition Fees (NZD) $1,163.90
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

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ACCT 402
Teaching staff

To be advised when paper next offered.

Teaching Arrangements
This paper is taught through lectures.

Textbooks are not required for this paper.

Graduate Attributes Emphasised
Communication, Critical thinking, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
Students will be exposed to the scientific approach to describe natural phenomena and introduce tools with which theories can be tested and observations analysed. Examples of work in which shortcomings of robust science appear are part of this journey. This endeavour shall be undertaken through insights into the following four areas of accounting research:
  • Abnormal accruals models; equity valuation
  • Capital markets research; value relevance of accounting numbers; dynamic vs cross-sectional modelling; the OLS estimator and linear regression analysis
  • Statistical activity cost analysis; virtual firms; Monte Carlo; sampling distributions; engineering asset management. Bankruptcy prediction; business performance analyses

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Not offered in 2023

Teaching method
This paper is taught On Campus
Learning management system