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

    About this paper

    Paper title Empirical and Methodological Aspects of Financial Accounting
    Subject Accounting
    EFTS 0.1667
    Points 20 points
    Teaching period Semester 2 (On campus)
    Domestic Tuition Fees ( NZD ) $1,196.41
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    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 introduced to 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 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


    Semester 2

    Teaching method
    This paper is taught On Campus
    Learning management system
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