COURSE UNIT TITLE

: ACCOUNTING THEORY

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
DBA 6405 ACCOUNTING THEORY ELECTIVE 3 0 0 6

Offered By

Business Administration (English)

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

Business Administration (English)

Course Objective

The aim of this course is to cover market - based research in international finance and accounting by exploiting the unique features of the local institutional environments. Students knowledge is expected to deepen with theoretical and empirical discussions covering international markets.The course is also designed to develop student s ability to critically evaluate and conduct empirical research in an international context. Overall, this course provides an overview economic hypotheses, research methods, data issues, and limitations in an international setting.

Learning Outcomes of the Course Unit

1   1. To be able to understand the role of theory in applied work and synthesize research designs commonly used in international accounting and finance research.
2   2. To be able to demontsrate the necessary skills to design and conduct empirical research in a cross-border setting.
3   3. To develop abilities to think critically and to structure and defend arguments, and to communicate those arguments effectively on different theories.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 1. International Differences in Cost of Capital
2 2. Analysts and Dividend Payouts in International Markets
3 3. Voluntary Disclosures and Institutional Factors
4 4. The Role of Reporting Incentives around the World
5 5. IFRS Adoption
6 6. Role of Enforcement in IFRS Application
7 7. Role of Enforcement in IFRS Application
8 8. International Asset Pricing Theory & Tests
9 9. International Diversification and Home Bias
10 10. Market Liberalization, Cost of Capital, Country Funds and ADRs
11 11. International Corporate Finance, Investor Protection and Governance
12 12. Global Liquidity and Emerging Markets
13 13. Soverign Risks and International Aspects of Financial Crises
14 14. Presentations

Recomended or Required Reading

No text book required.

Planned Learning Activities and Teaching Methods

Lecture, article discussions, case studies, presentations

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1.The students will conduct a research
2. The students will form links between theory and empirical research in an international context.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Tutorials 0 0 0
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 30 30
Preparation for final exam 1 40 40
Final 1 3 3
Midterm 1 2 2
TOTAL WORKLOAD (hours) 159

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5
LO.155554
LO.255555
LO.355555

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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