Doctoral Course

Measurement of Accounting Phenomena

 

One of the greatest challenges in empirical accounting research is the "measurement of unobservable corporate phenomena". The empirical research literature provides a broad spectrum of measurement approaches embedded in theoretical frameworks and various techniques of analyses. The doctoral course Measurement of Accounting Phenomena introduces students to the overall concepts of defining measurement variables (e.g., level, changes, and residual metrics) and to a set of selected metrics related frequently applied in international financial, managerial, and tax accounting research (e.g., accrual quality, managerial investment efficiency, and tax avoidance).