Course Requirements

This course is lecture based. A list of the course readings will be sent to the participants in time. It will be the student’s responsibility to read the assigned papers prior to the course, and to be ready to engage in discussion with the class. We expect an active cooperation from the participants. Therefore, it is essential to become acquainted with the assigned papers and underlying analytical methods.

 

Required Readings

  • Li, Stocken, Tang (2022): "Credit Ratings and Cheap-talk", Working paper.
  • Morgan, Hummel, and Stocken (2021): "A Model of Voluntary Disclosure", Working paper.
  • Stocken (2021): "Disclosure regulation and incentive uncertainty",¬†Accounting & Finance.
  • Ferri, Zheng, and Zou (2018): "Uncertainty about managers‚Äô reporting objectives and investors‚Äô response to earnings reports: Evidence from the 2006 executive compensation disclosures";¬†Journal of Accounting and Economics.
  • Stocken (2012): "Strategic Accounting Disclosure",¬†Foundation and Trends in Accounting.
  • Einhorn (2007): "Voluntary disclosure under uncertainty about the reporting objective",¬†Journal of Accounting and Economics.
  • Fischer and Verrecchia (2000): "Reporting bias",¬†The Accounting Review.
  • Crawford and Sobel (1982): "Strategic Information Transmission",¬†Econometrica.