The course aims at equipping you with the necessary background and skill-set to read, comprehend and evaluate empirical work in the area of financial accounting research. It is aimed at second year PhD-students and requires a sound background in economics and microeconomics. In addition, students should have a general understanding of the institutions of capital markets in general and financial accounting in particular. Master students are invited to attend but it is not possible to obtain credits. If you are interested in attending please contact Joachim Gassen (gassen@wiwi.hu-berlin.de).