Spring 2018

  • Accounting

    ACC 802: Analytical Research in Accounting
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC 802
    Credits: 6
    Prerequisites

    Recommended: Basics in agency-theory, decision theory and game theory

    Course Content

    This course considers the use of accounting information in firms. In particular, the focus is on the use of accounting information for decision making and stewardship. From a methodology perspective game-theoretic models covering the following fields are considered:

    1. Accounting
    2. Auditing
    3. Corporate Governance

    Learning outcomes: Students are able to understand and discuss game-theoretic representations of accounting issues. Further, they are able to set up simple models on their own.

    Schedule
    Lecture
    20.02.18 – 05.06.18 Tuesday 17:15 – 18:45 O 254
    ACC 903: Empirical Accounting Research I (Research Methods)
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC 903
    Credits: 6
    Course Content

    This course provides a comprehensive overview of research topics and methodologies in influential classic and contemporaneous papers in the empirical accounting literature. In particular, we cover the literature on value relevance and earnings response coefficients/event studies, accounting-based valuation, earnings management, conservatism, voluntary and mandatory disclosures, other information channels, and international research. Students are expected to prepare all readings and to lead the class discussions about assigned papers in the second half of each lecture.

    Learning outcomes: Students should know about the core issues of existing accounting research and established empirical research methodologies. They should also be able to place current research into the literature and to critically evaluate its relevance and technical rigor, and therefore to develop meaningful research ideas to extend current knowledge.

    Schedule
    Lecture
    Introduction & Accounting Calssics 20.04.18 Friday 10:00 – 13:00 O 254
    Earnings Management 27.04.18 Friday 10:00 – 13:00 O 254
    Valuation 03.05.18 Thursday 14:00 – 17:00 O 254
    Voluntary Disclosure 08.05.18 Tuesday 10:00 – 13:00 O 254
    Mandatory Disclosure 17.05.18 Thursday 10:00 – 13:00 O 254
    IFRS 29.05.18 Tuesday 10:00 – 13:00 O 254
    Narratives 07.06.18 Thursday 10:00 – 13:00 O 254
    Banking / Exam 15.06.18 Friday 10:00 – 13:00 O 254
    ACC 904: Empirical Accounting Research II (Causal Inference)
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC 904
    Credits: 6
    Schedule
    Lecture
    16.04.18 Monday 10:00 – 13:00 O 254
    23.04.18 Monday 10:00 – 13:00 O 254
    07.05.18 Monday 10:00 – 13:00 O 254
    14.05.18 Monday 10:00 – 13:00 O 254
    28.05.18 Monday 10:00 – 13:00 O 254
    04.06.18 Monday 10:00 – 13:00 O 254
    E801: Advanced Microeconomics II
    5 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: E801
    Credits: 5
    Prerequisites

    E700, E701, E702, E703

    Requirements for the assignment of ECTS-Credits and Grades

    • Final examination
    • Solutions to problem sets
    • Participation in exercise sessions

    Literature

    Mas-Colell, Whinston and Green: Microeconomic Theory. Oxford UP 1995

    Course Content

    The module consists of two parts. The first part (Honryo) covers the theory of general equilibrium. The goal is to introduce the basic concepts and tools in the field and to facilitate your transition from undergraduate study to your own research. The second part (Penczynski) covers essential topics of behavioral and experimental economics, such as prospect theory, time inconsistency, social preference, bounded rationality, strategic thinking.

    Competences acquired

    After the first part, students should be familiar with the basic properties of general equilibrium models, and are able to understand research papers written in the field. After the second part, students will be able to describe some of the most important theories and experimental results of the field of behavioral economics and apply these concepts to new situations of economic relevance. They can re-consider canonical models from a behavioral perspective.

    Schedule
    Lecture
    12.02.18 – 19.03.18 Monday 10:15 – 11:45 P043, L7, 3–5
    12.02.18 – 19.03.18 Monday 12:00 – 13:30 P043 in L7, 3–5
    written exam 09.04.18 Monday 10:15 – 12:15 O48 Castle Ostflügel
    Retake written exam 28.06.18 – 01.06.18 10:15 – 12:15 TBA
    Tutorial
    14.02.18 – 21.03.18 Wednesday 15:30 – 17:00 P044, L7, 3–5
    ACC/TAX 920: Brown Bag Seminar Accounting and Taxation
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC/TAX 920
    Credits: 6
    Course Content

    The course is taught in a seminar-style format. Students present their own research ideas at different stages of the project (early ideas, preliminary results, and complete working papers). The presentations involve an interactive discussion between faculty and students about the project’s potential contribution, related literature, research design and interpretation of results.

    Form of assessment: Presentation (50%), Class Participation (50%)

    Please note that this is the current status of the Brown Bag Seminar, Feb. 21 and March 7 are still available for presentatations. Please contact Zdenka Pospisil under accap uni-mannheim.de to sign up for a slot.

    Schedule
    Seminar
    F. Zawodsky 14.03.18 – 14.03.18 Wednesday 13:45 – 15:16 SO 133
    N. Boob 21.03.18 – 21.03.18 Wednesday 13:45 – 15:15 SO 133
    T. Martens 11.04.18 – 11.04.18 Wednesday 13:45 – 15:15 SO 133
    C. Ludwig, V. Dutt, H. Vay 02.05.18 – 02.05.18 Wednesday 13:45 – 15:15 SO 133
    M. Todtenhaupt, T. Schwab 09.05.18 – 09.05.18 Wednesday 13:45 – 15:15 SO 133
    M. Olbert 16.05.18 – 16.05.18 Wednesday 13:45 – 15:15 SO 318
    MET: Interdisciplinary Work in the Economic and Social Sciences (Bridge Course)
    5 ECTS
    Lecturer(s)
    Annika Havlik
    Sophie Scharf

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Having a research project at an advanced stage

     

    Assessment:

    Presentation and discussion at GESS Research Day

    Three pages referee report

    Participation in discussion panel during the Research Day

    Three pages individual reflexion of the Research Day

    Ongoing meetings with discussion panel group

    Participation at Science Speed Dating event

    Five pages interdisciplinary research proposal (group of two students)

    Presentation of research proposal

    Only pass/fail

    Course Content

    This course aims at fostering the interdisciplinary spirit of the graduate students at the GESS. Participants will attend and participate at the GESS Research Day and the Science Speed Dating event in order to discover their potential for interdisciplinary and collaborative work. Participation at the GESS Research Day will include presenting an on-going working paper, discuss a presentation from another field of study and write a referee report about it and participate in one discussion panel. The idea of the discussion panels is to bring together students from different centers with matching research interests. Within these panels, the students should talk about their research interests and ideally come up with some joint interdisciplinary research ideas.

    During the Science Speed Dating event, course participants will discuss with graduate students from other departments and develop at least one collaborative research proposal. The proposal will be presented in a third meeting around one month after the speed dating.

     

    Course dates:

    Research Day: March 5th, 2018

    Speed Dating: May 15th, 2018

    Presentation of research proposal: tbd, around mid-June

    Competences acquired

    Present own research in front of a general audience

    Discuss work from another field

    Develop and present own interdisciplinary research ideas

    Schedule
    Workshop
    05.03.18 Monday 09:00 – 17:00 R 130, R 212/13 and R 230 (B 6, 30–32)
    TAX 921: Tax Accounting Research
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: TAX 921
    Credits: 6
    Prerequisites

    All participants are required to read the essential reading material prior to the course and prepare

    a discussion for at least one paper. It is also expected that students attempt to briefly

    answer the following questions about each paper:

    1) What is the research question and why is it important?

    2) What are the hypotheses?

    3) How is the question being addressed?

    4) What are the main empirical findings? Do the results support the hypotheses?

    5) How could the study be improved or extended (one or two suggestions)?

    Finally, students should actively participate in the class discussions.

    Course Content

    The objective of this course is to enhance students’ ability to critically evaluate and conduct empirical tax
    accounting research. This course is also intended to expand the students’ understanding of the interactions
    between income taxes, financial reporting, and external stakeholders, such as investors, analysts, and
    external auditors. In addition to introducing students to tax research that overlaps with research in
    financial accounting, managerial accounting, corporate finance, and economics, this course should
    also help them to develop:

    1. An appreciation for the role of theory in applied work.
    2. An understanding of research designs commonly used in accounting and finance research.
    3. The necessary skills to design and conduct empirical research.
    4. Skills to identify a marketable project.

    For this purpose, students will read and discuss seminal and recent archival research on taxation. 

    Schedule
    Lecture
    09.04.18 Monday 08:30 – 18:45 L 9, 1–2, room 210
    10.04.18 Tuesday 08:30 – 17:00
    17.04.18 Tuesday 08:30 – 12:00 O 254
    25.04.18 – 30.05.18 Wednesday 15:30 – 18:45 O 254
  • Finance

    FIN 802: Continuous-Time Finance
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 802
    Credits: 8
    Course Content

    Itô calculus, stochastic differential equations, Black-Scholes theory, hedging and arbitrage pricing of European, American, and exotic options, complete and incomplete market models, consumption investment problems, term structure theory for volatility and interest rates, default risk.

    Learning outcomes: The course aims at providing the basic concepts and techniques for modeling and analyzing financial price processes in continuous time.

    Schedule
    Lecture
    28.02.18 – 28.02.18 Wednesday 10:30 – 18:00 L9, 1–2, Room 409
    14.03.18 – 14.03.18 Wednesday 10:30 – 18:00 L9, 1–2, Room 210
    02.05.18 – 02.05.18 Wednesday 10:30 – 18:00 L9, 1–2, Room 409
    FIN 803: Corporate Finance
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 803
    Credits: 6
    Prerequisites

    Formal: E 701, E 703, FIN 801

    Recommended:

    • A first-year doctoral level course in microeconomics that covers game theory and information economics (signaling, adverse selection, equilibrium refinements)
    • A first-year doctoral level course in econometrics that covers estimation and testing theory.
    • Some familiarity with corporate finance and financial institutions at the level of a masters level course is also assumed, but not essential. If you have no prior knowledge of corporate finance, then some chapters in an MBA-level textbook (e.g. Brealey, Myers, and Allen, Principles of Corporate Finance, 11th edition, McGraw Hill 2013; Berk and DeMarzo, Corporate Finance, 3rd edition, Pearson 2013) would be useful.
    Course Content

    This course is intended to enable participants to understand and conduct research in some selected areas of corporate finance. It is taught at a first-year doctoral level and combines two objectives. Firstly, participants learn some of the classic contributions to the theory of modern corporate finance and understand the main contributions in the respective area. Secondly, the course also introduces some of the main empirical contributions to the field and studies the main econometric and statistical techniques used in corporate finance.

     

    For actual course details please click here

    Schedule
    Lecture
    09.03.18 Friday 08:30 – 12:15 L9, 1–2, room 409
    23.03.18 Friday 08:30 – 12:15 L9, 1–2, room 409
    13.04.18 Friday 08:30 – 12:15 L9, 1–2, room 409
    04.05.18 Friday 08:30 – 12:15 L9, 1–2, room 409
    16.05.18 Wednesday 08:00 – 12:15 L9, 1–2, room 409
    01.06.18 Friday 08:30 – 12:15 L9, 1–2, room 409
    FIN 804: Econometrics of Financial Markets
    6 ECTS
    Lecturer(s)
    Victoria Atanasov

    Course Type: core course
    Course Number: FIN 804
    Credits: 6
    Prerequisites

    Recommended: Students should have successfully completed the 2-semester finance module of the Mannheim Bachelor program (or equivalent). It is recommended but not required that the students have participated in the Mathematics for Economists (E 700) and the Discrete Time Finance (FIN 801) courses.

    Course Content

    The first part of the course provides a brief refresher of several econometric concepts such as endogeneity, multicollinearity and selection bias. The second part of the course covers a number of topics and their applications in asset pricing, including the Fama-MacBeth regression approach and the GMM estimation methodology. The final part of the course is devoted to methodological questions in corporate finance with a focus on event studies, panel econometrics and discrete choice modelling.

    Learning outcomes: The course provides students with a knowledge of several prevalent econometric concepts in finance and contributes to students’ ability to plan and carry out independent empirical research in the areas of empirical asset pricing and corporate finance.

    Schedule
    Lecture
    19.02.18 – 16.04.18 Monday 17:00 – 18:30 L9, 1–2, room 409
    22.02.18 – 19.04.18 Thursday 13:45 – 15:15 L9, 1–2, room 009
    Colloquium
    14.05.18 Monday 08:00 – 15:00 O 135
    15.05.18 Tuesday 15:15 – 19:30 L9, 1–2, room 009
    FIN 901: Behavioral Finance
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 901
    Credits: 6
    Course Content

    This course includes FIN620 and FIN 601 (PhD Paper Discussion): There is abundant evidence suggesting that the standard economic paradigm of rational investors does not adequately describe behavior in financial markets. Behavioral Finance examines how individuals' attitudes and behavior affect their financial decisions. This course reviews recent research on possible mispricing in financial markets due to the nature of psychological biases. Moreover the course deals with behavioral finance models explaining investor-behavior or market anomalies when rational models provide no sufficient explanations. Topics will include among others overconfidence, prospect-theory, heuristic-driven biases and frame dependence. Behavioral finance applies scientific research on human and social cognitive and emotional biases. 

    Learning outcomes:

    Understanding the psychology of investors and potential biases in financial markets

    Schedule
    Lecture
    Lecture 15.02.18 – 15.02.18 Thursday 10:15 – 11:45 O145
    PhD Paper Discussions 20.02.18 – 20.03.18 Tuesday 13:45 – 15:15 L 5, 2 – room 107
    Lecture 22.02.18 – 22.02.18 Thursday 08:30 – 11:45 O145
    Lecture 02.03.18 – 02.03.18 Friday 08:30 – 11:45 O133
    Lecture 08.03.18 – 15.03.18 Thursday 08:30 – 11:45 O145
    Lecture 21.03.18 – 21.03.18 Wednesday 17:15 – 20:30 O133
    FIN 913: Advanced Quantitative Risk Management
    8 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: FIN 913
    Credits: 8
    Prerequisites

    The course assumes some knowledge of probability theory and statistics and as well some knowledge of financial instruments and their valuation.

    German language skills required.

    Course Content

    This course includes FIN660. Subject of the course are advanced concepts for measuring risk, quantitative methods for the management of market risks and credit risks and approaches to risk based performance management and capital allocation.

    Literature: Albrecht/Huggenberger (2015): Finanzrisikomanagement, Stuttgart.

    Competences acquired

    After a successful completion of the course participants are familiar with the most important risk measures and their parametric/non-parametric estimation, with methods of calculating the value at risk of individual financial positions and portfolios of financial instruments, especially the delta-normal-method. They also have knowledge of the notion of credit value at risk and the most important credit risk models. Finally, they are familiar with the concept of return on risk adjusted capital (RORAC) and the fundamental approaches to capital allocation.

     

    Course dates will depend on the availability of the participants. Please contact Mr. Huggenberger (huggenberger bwl.uni-mannheim.de)

    Schedule
    Lecture
    Kick-off 13.02.18 Tuesday 12:00 – 13:30 O 142
    MET: Interdisciplinary Work in the Economic and Social Sciences (Bridge Course)
    5 ECTS
    Lecturer(s)
    Annika Havlik
    Sophie Scharf

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Having a research project at an advanced stage

     

    Assessment:

    Presentation and discussion at GESS Research Day

    Three pages referee report

    Participation in discussion panel during the Research Day

    Three pages individual reflexion of the Research Day

    Ongoing meetings with discussion panel group

    Participation at Science Speed Dating event

    Five pages interdisciplinary research proposal (group of two students)

    Presentation of research proposal

    Only pass/fail

    Course Content

    This course aims at fostering the interdisciplinary spirit of the graduate students at the GESS. Participants will attend and participate at the GESS Research Day and the Science Speed Dating event in order to discover their potential for interdisciplinary and collaborative work. Participation at the GESS Research Day will include presenting an on-going working paper, discuss a presentation from another field of study and write a referee report about it and participate in one discussion panel. The idea of the discussion panels is to bring together students from different centers with matching research interests. Within these panels, the students should talk about their research interests and ideally come up with some joint interdisciplinary research ideas.

    During the Science Speed Dating event, course participants will discuss with graduate students from other departments and develop at least one collaborative research proposal. The proposal will be presented in a third meeting around one month after the speed dating.

     

    Course dates:

    Research Day: March 5th, 2018

    Speed Dating: May 15th, 2018

    Presentation of research proposal: tbd, around mid-June

    Competences acquired

    Present own research in front of a general audience

    Discuss work from another field

    Develop and present own interdisciplinary research ideas

    Schedule
    Workshop
    05.03.18 Monday 09:00 – 17:00 R 130, R 212/13 and R 230 (B 6, 30–32)
  • Information Systems

    IS 807: Designing Qualitative Research Projects
    9 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: IS 807
    Credits: 9
    Prerequisites

    IS 801, IS 901, IS 903

    This course is open for students who write their disseration proposal at a chair of the Information Systems department.

    Course Content

    This course provides an overview of qualitative research methods and their application in the field of Information Systems (IS). The course begins with an introduction to the basic principles and alternatives of conducting qualitative research. It then provides deeper insights into three types of qualitative research, i.e. positivist variance-theoretic, interpretive (and/or grounded theory based), and process theoretic. For each of them, the underlying principles will be discussed with illustrative examples. The students are required to summarize and discuss particular research papers and to reflect on how the principles of conducting qualitative research were applied in the respective papers. For particular topics the students will be grouped into teams and will be required to prepare their group work and present it in class. Overall, the course is designed to be interactive. The students may also illustrate the application of particular methods based on their own paper and data, if they wish.

    Form of assessment: 

    The course will be graded based on three inputs:

    • 20% Contributions of the students to class discussions during the sessions
    • 30% Group presentation
    • 50% Written research proposal, which has to be presented in form of a written research-in-progress paper after the course. In this paper, the students are required to elaborate a research proposal in which they show how a topic of their choice (e.g. their dissertation topic) could be examined (either entirely, partly, or complementarily) using (at least) one of the discussed qualitative research approaches

    Readings for Class Discussion: A collection of papers will be provided prior to the course in electronic form (see Schedule with Literature). The students are required to read the literature highlighted in BOLD prior to the sessions. The other readings (including the basic literature) are recommended but are not obligatory readings.

    Basic readings:

    • Yin, Robert K. Case study research: design and methods, 4th Edition, 2009
    • Miles, M.B., and Huberman, M.A. Qualitative Data Analysis: An Expanded Sourcebook. Sage Publications, Thousand Oaks, CA, 1994.
    • Strauss, A. and J. Corbin. 1998. Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory. Thousand Oaks, CA: Sage Publications.

    Short CV of the lecturer:

    Jens Dibbern is a Professor and Co-Director of the Institute of Information Systems at the
    University of Bern, Switzerland. He received his Ph.D. in information systems from the
    University of Bayreuth and was assistant professor at the University of Mannheim, Germany.
    His research focuses on various aspects of the division of work in information systems
    provision and through information systems, such as outsourcing, offshoring, platform
    ecosystems, enterprise systems use, and IT-supported collaboration. His publication appeared
    or appear in Information Systems Research (ISR), Management Information Systems
    Quarterly (MISQ), Journal of Management Information Systems (JMIS), Journal of the
    Association of Information Systems (JAIS), and others. He has been associate editor of MISQ
    and currently serves as senior editor of JAIS and MISQ Executive; he is also department
    editor of Business & Information Systems Engineering.

    Schedule
    Lecture
    02.05.18 Wednesday 14:00 – 18:00 L15, 1–6, Room 714/715
    03.05.18 Thursday 09:00 – 12:15 L15, 1–6, Room 714/715
    28.05.18 Monday 14:00 – 18:00 L 15, 1–6, Room 714/715
    29.05.18 Tuesday 09:00 – 12:15 L15, 1–6. Room 714/715
    IS 903: Information Systems Theories
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: IS 903
    Credits: 8
    Course Content

    This course --Theory in Information Systems Research -- invites participants to join the
    ongoing discourse on theories and theorizing in the Business and Information Systems
    Engineering (BISE) and Information Systems (IS) research communities. It is designed
    to help participants build and extend their understanding of the nature and role of
    theory in BISE and IS research. Through discussions and analyses of current theoretical
    developments in the BISE and IS discipline and some of its main reference disciplines,
    participants will engage with theory and advance their skills of crafting their own
    theoretical contributions and evaluating those of others.

    Please find detailed information here

     

    PLEASE NOTE: The course does not start on June 5 and has to be rescheduled. New course dates will be published as soon as possible.

    Schedule
    Lecture
    25.07.18 Wednesday 09:00 – 15:00
    26.07.18 Thursday 09:00 – 15:00
    30.07.18 Monday 09:00 – 15:00
    31.07.18 Tuesday 09:00 – 15:00
    IS 911: Context-Aware Computing
    8 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: IS 911
    Credits: 8
    Course Content

    This course covers principles and foundations of context-aware computing. Approaches to context acquisition, reasoning and management are presented and current trends in research are discussed.

    Students will learn about context-aware computing as well as current and future research topics.

    Schedule
    Lecture
    13.02.18 – 29.05.18 Tuesday 13:45 – 15:15 L 15, 1–6, room 714/715
    MET: Interdisciplinary Work in the Economic and Social Sciences (Bridge Course)
    5 ECTS
    Lecturer(s)
    Annika Havlik
    Sophie Scharf

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Having a research project at an advanced stage

     

    Assessment:

    Presentation and discussion at GESS Research Day

    Three pages referee report

    Participation in discussion panel during the Research Day

    Three pages individual reflexion of the Research Day

    Ongoing meetings with discussion panel group

    Participation at Science Speed Dating event

    Five pages interdisciplinary research proposal (group of two students)

    Presentation of research proposal

    Only pass/fail

    Course Content

    This course aims at fostering the interdisciplinary spirit of the graduate students at the GESS. Participants will attend and participate at the GESS Research Day and the Science Speed Dating event in order to discover their potential for interdisciplinary and collaborative work. Participation at the GESS Research Day will include presenting an on-going working paper, discuss a presentation from another field of study and write a referee report about it and participate in one discussion panel. The idea of the discussion panels is to bring together students from different centers with matching research interests. Within these panels, the students should talk about their research interests and ideally come up with some joint interdisciplinary research ideas.

    During the Science Speed Dating event, course participants will discuss with graduate students from other departments and develop at least one collaborative research proposal. The proposal will be presented in a third meeting around one month after the speed dating.

     

    Course dates:

    Research Day: March 5th, 2018

    Speed Dating: May 15th, 2018

    Presentation of research proposal: tbd, around mid-June

    Competences acquired

    Present own research in front of a general audience

    Discuss work from another field

    Develop and present own interdisciplinary research ideas

    Schedule
    Workshop
    05.03.18 Monday 09:00 – 17:00 R 130, R 212/13 and R 230 (B 6, 30–32)
  • Management

    MAN 801: Advances in Entrepreneurship and Management Research
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MAN 801
    Credits: 6
    Course Content

    This seminar will expose participants to the rich ecology of theoretical perspectives flourishing in management research. Students are invited to develop creative research proposals worthwhile to be developed into a strong dissertation based upon well-grounded theoretical perspectives.

    Learning outcomes: The course aims at enabling students to understand basic concepts in management research find appropriate theoretical concepts and lenses and apply them properly to their individual research topics.

     

    For syllabus please click here

    Schedule
    Lecture
    20.02.18 Tuesday 16:00 – 18:00 L9, 1–2, room 210
    06.03.18 Tuesday 16:00 – 18:00 L9, 1–2, room 210
    13.03.18 Tuesday 16:00 – 18:00 L9, 1–2, room 210
    13.04.18 Friday 09:00 – 18:00 L9, 1–2, room 210
    20.04.18 Friday 09:00 – 18:00 L9, 1–2, room 210
    21.04.18 Saturday 09:00 – 18:00 L9, 1–2, room 210
    MAN 804: Advances in Strategic Management
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MAN 804
    Credits: 6
    Course Content

    The seminar serves the purpose of familiarizing students with the most relevant research streams and trends in strategy research. Besides a review of the current state-of-the-art, we will engage in a discussion about the most prevalent theoretical lenses, key subject areas and phenomena as well as the empirical designs applied by scholars in these areas.

    Learning outcomes:

    • Develop an understanding of the most established as well as the latest emerging literature substreams in strategy research
    • Gain an overview of the most prevalently studied phenomena and subject areas in these literature substreams
    • Become familiar with the theoretical and methodological approaches used to address the different sets of research questions

    Capitalize on a critical reflection of the current state of the literature, to develop a research proposal

    Schedule
    Lecture
    27.02.18 Tuesday 16:00 – 18:00 L9, 1–2 – room 210
    24.04.18 Tuesday 08:30 – 18:30 L9, 1–2 – room 210
    25.04.18 08:30 – 18:30 L9, 1–2 – room 210
    MAN 807: Experimental Research in Management
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MAN 807
    Credits: 6
    Course Content

    This course provides an introduction to the fundamental methodological issues that arise in experimental and quasi-experimental research. Illustrative examples are drawn from the behavioral sciences with a focus on the behavior of consumers and employees. Topics that are covered include: the development of research ideas; data collection and reliable measurement procedures; threats to validity; control procedures and experimental designs; and data analysis. Emphasis is placed on attaining a working knowledge of the use of regression and analysis of variance methods for experimental data.

    Participants are encouraged to develop their own ideas for experimental studies that will be presented, discussed, and developed further in class. Participants will collect and analyze own data and write a short research paper over the course of the semester.

    Learning outcomes:

    Through participating the in course, participants will:

    • Train their scientific writing and presentation skills, and receive feedback concerning their research ideas
    • Gain an understanding of methodological issues that arise in experimental and quasi-experimental research
    • Attain the skills needed to plan and execute their own experiments and analyze the resulting data

    Form of assessment:  Research Paper

    Schedule
    Lecture
    12.04.18 Thursday 10:15 – 13:30 L9, 1–2, room 210
    19.04.18 Thursday 10:15 – 13:30 L9, 1–2, room 210
    26.04.18 Thursday 10:15 – 13:30 L9, 1–2, room 210
    03.05.18 Thursday 10:15 – 13:30 L9, 1–2, room 210
    17.05.18 Thursday 10:15 – 13:30 L9, 1–2, room 210
    24.05.18 Thursday 10:15 – 13:30 L9, 1–2, room 210
    MET: Interdisciplinary Work in the Economic and Social Sciences (Bridge Course)
    5 ECTS
    Lecturer(s)
    Annika Havlik
    Sophie Scharf

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Having a research project at an advanced stage

     

    Assessment:

    Presentation and discussion at GESS Research Day

    Three pages referee report

    Participation in discussion panel during the Research Day

    Three pages individual reflexion of the Research Day

    Ongoing meetings with discussion panel group

    Participation at Science Speed Dating event

    Five pages interdisciplinary research proposal (group of two students)

    Presentation of research proposal

    Only pass/fail

    Course Content

    This course aims at fostering the interdisciplinary spirit of the graduate students at the GESS. Participants will attend and participate at the GESS Research Day and the Science Speed Dating event in order to discover their potential for interdisciplinary and collaborative work. Participation at the GESS Research Day will include presenting an on-going working paper, discuss a presentation from another field of study and write a referee report about it and participate in one discussion panel. The idea of the discussion panels is to bring together students from different centers with matching research interests. Within these panels, the students should talk about their research interests and ideally come up with some joint interdisciplinary research ideas.

    During the Science Speed Dating event, course participants will discuss with graduate students from other departments and develop at least one collaborative research proposal. The proposal will be presented in a third meeting around one month after the speed dating.

     

    Course dates:

    Research Day: March 5th, 2018

    Speed Dating: May 15th, 2018

    Presentation of research proposal: tbd, around mid-June

    Competences acquired

    Present own research in front of a general audience

    Discuss work from another field

    Develop and present own interdisciplinary research ideas

    Schedule
    Workshop
    05.03.18 Monday 09:00 – 17:00 R 130, R 212/13 and R 230 (B 6, 30–32)
  • Marketing

    MKT 804: Theory Development and Model Building
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MKT 804
    Credits: 6
    Course Content

    This course teaches students how to develop and test theories in an applied and concrete way. We discuss and study a range of research approaches and methods, including structural equation modeling and experiments. This course provides students with an opportunity to develop and to fine-tune appropriate and specific theories for their own research.

    Learning outcomes: Students come up and choose a specific topic of their interest in the beginning of the class and develop and present a theoretical framework suitable for their project. The latter part of the course is geared towards designing means to test the proposed theory. Another key learning outcome is to enhance students’ ability to conduct sound academic research and help them to derive hypotheses for their own research projects.

    Schedule
    Lecture
    Wednesday 21.03.18 Wednesday 13:45 – 15:15 L5,1 – Roche-Forum
    11.04.18 – 09.05.18 Wednesday 13:45 – 15:15 L5,1 – Roche-Forum
    16.05.18 Wednesday 09:00 – 16:00 L5,1 – Roche-Forum
    MKT 901: Designing Marketing Research Projects
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MKT 901
    Credits: 6
    Prerequisites

    MKT 801

    Course Content

    In this course, students will develop their own marketing research projects (e.g., as parts of their own dissertation projects). In presentation sessions, students will present their research project to all participants of the class and to the instructor. Discussions among partici­pants as well as the instructor’s feedback aim at strengthening and refining the positioning and the contribution of the individual projects. Students in the first year of their Ph.D. studies can thus use this course to get important insights for the preparation and refinement of their disser­ta­tion proposal.

    At the beginning of the course, objectives, general guidelines, and best practices for developing impactful research projects will be provided in a kick-off meeting. Furthermore, best practices how to get published in leading journals will be discussed. Then, students will start developing their projects. Students are not limited with respect to the choice of their individual research topic; however, it is made in accordance with the instructor.

    Students will prepare the project by developing a presentation containing the positioning and research questions, a brief literature review, the theoretical foundations and research hypotheses, as well as an outlook on potential methodological approaches (such as obtaining and analyzing adequate data). Students will present their research projects. Based on the course participants’ and the instructor’s feedback, students can update and refine their research projects.

    Learning outcomes:

    • Development of own marketing research project
    • presentation of own marketing research project
    • providing feedback on marketing research projects

    This course aims at preparing students to formulate their own marketing research problems (e.g., as parts of their dissertation projects), to shape their contribution with respect to the existing literature, and to identify the necessary data and methods to conduct their research projects. As benchmark for the students’ research projects, the actual standards with respect to innovative­ness, relevance, and rigor of the leading international marketing journals will be applied. Furthermore, implications for practice have to be considered.

    Schedule
    Lecture
    Kick-Off 07.03.18 Wednesday 09:30 – 12:30 L5, 1, Roche-Forum
    17.04.18 Tuesday 09:30 – 12:30 L5, 1, Roche-Forum
    18.04.18 Wednesday 09:30 – 12:30 L5, 1, Roche-Forum
    25.04.18 Wednesday 09:30 – 12:30 L5, 1, Roche-Forum
    MET: Interdisciplinary Work in the Economic and Social Sciences (Bridge Course)
    5 ECTS
    Lecturer(s)
    Annika Havlik
    Sophie Scharf

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Having a research project at an advanced stage

     

    Assessment:

    Presentation and discussion at GESS Research Day

    Three pages referee report

    Participation in discussion panel during the Research Day

    Three pages individual reflexion of the Research Day

    Ongoing meetings with discussion panel group

    Participation at Science Speed Dating event

    Five pages interdisciplinary research proposal (group of two students)

    Presentation of research proposal

    Only pass/fail

    Course Content

    This course aims at fostering the interdisciplinary spirit of the graduate students at the GESS. Participants will attend and participate at the GESS Research Day and the Science Speed Dating event in order to discover their potential for interdisciplinary and collaborative work. Participation at the GESS Research Day will include presenting an on-going working paper, discuss a presentation from another field of study and write a referee report about it and participate in one discussion panel. The idea of the discussion panels is to bring together students from different centers with matching research interests. Within these panels, the students should talk about their research interests and ideally come up with some joint interdisciplinary research ideas.

    During the Science Speed Dating event, course participants will discuss with graduate students from other departments and develop at least one collaborative research proposal. The proposal will be presented in a third meeting around one month after the speed dating.

     

    Course dates:

    Research Day: March 5th, 2018

    Speed Dating: May 15th, 2018

    Presentation of research proposal: tbd, around mid-June

    Competences acquired

    Present own research in front of a general audience

    Discuss work from another field

    Develop and present own interdisciplinary research ideas

    Schedule
    Workshop
    05.03.18 Monday 09:00 – 17:00 R 130, R 212/13 and R 230 (B 6, 30–32)
    MKT 803: Consumer Behavior
    8 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MKT 803
    Credits: 8
    Course Content

    This course takes an “information processing” perspective to examine Consumer Behavior. The key focus will be to examine how consumers process marketing stimuli and make decisions. This includes topics such as motivation and involvement, attention and comprehension, memory, attitudes and attitude change, and decision making models. In each session, the Professor will provide a brief overview of the topic. Then, both classic and current papers on these topics will be discussed. Students will be expected to read assigned articles prior to class and be prepared to discuss them.

    Evaluation of articles and paper presentation
    When reading the provided articles (Students will get the articles by E-Mail after the registration for the course is finished), you should think about and be prepared to discuss the following. Is important to identify both the strengths and weaknesses of the paper (i.e., this is not an exercise meant to just attack papers; rather, much can be learned by identifying what is good about a paper as well).
    1. Do the authors motivate the topic adequately (i.e., why is it interesting and important)? What are the research gaps?
    2. What are the theoretical foundations for hypotheses or arguments made? Is there strong support for the authors’ arguments?
    3. Is there logic, internal consistency, and a strong linkage between theory and hypotheses or arguments?
    4. Are the hypotheses interesting and testable or falsifiable (i.e., ability of design to eliminate alternative hypotheses or competing theoretical explanations)?
    5. What is the originality of the contribution to the extant body of knowledge in discipline (i.e., what do we learn that is new?)?
    6. Are the research methods employed to test hypotheses and measure key constructs strong in terms of internal and external validity?
    7. Are the data analyzed and reported accurately?
    8. What are the key implications of the findings for understanding consumer behavior and marketing?

    Research Proposal
    Each student is expected to write a research proposal within one of the major topic areas. The paper should be more than merely a literature review. It should develop an area in which research is needed and then proceed to develop a specific research topic including hypotheses, a proposed methodology, and an analysis plan. The paper should be a maximum of 20 double-spaced pages in length (including all exhibits and references) and has to be prepared by the end of the semester.

    Course evaluation
    Paper presentation (25%), class participation (25%), and the research proposal (50%).

    Schedule
    Lecture
    07.05.18 Monday 09:00 – 12:00 L5,1 – Roche-Forum
    09.05.18 Wednesday 09:00 – 12:00 L5,1 – Roche-Forum
    11.05.18 Friday 15:00 – 18:00 L5,1 – Roche-Forum
    14.05.18 Monday 15:00 – 18:00 L5,1 – Roche-Forum
    16.05.18 Wednesday 16:00 – 19:00 L9, 1–2, room 009
    18.05.18 Friday 15:00 – 18:00 L5,1 – Roche-Forum
    MKT 902: Advances in Marketing Research
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MKT 902
    Credits: 6
    Prerequisites

    Recommended: MKT 801 Fundamentals of Marketing Research

    Course Content

    The primary goal of Advances in Marketing Research is to help students prepare to conduct research which is publishable in the leading research journals in their respective disciplines.  Hence, the feedback students receive will be consistent with that dispensed by the reviewers and editors of the most prestigious research journals in business (i.e., highly critical).  Even when a manuscript is accepted for publication at a leading journal, the authors typically receive mostly negative comments on their work.  It is important that students not take criticism of their research personally.  To do so would be extremely ego deflating and would interfere with their subsequent performance on other assignments.  Moreover, students need to develop the ability to accept and use criticism to be able to survive in the academic publishing world.

    Learning outcomes: Advances in Marketing Research is designed to assist doctoral candidates in acquiring a deeper understanding of the research process and a knowledge of the research tools which they will need to design and execute scientific research on behavioral and organizational issues in marketing.  An effort is made to help the students develop research judgment as well as research skills so that they will be better able to assess when a proposed piece of research is likely to be fruitful and when it is not.

    Schedule
    Lecture
    16.02.18 – 01.06.18 Friday 10:15 – 13:30 L9, 1–2, room 009
  • Operations Management

    MET: Interdisciplinary Work in the Economic and Social Sciences (Bridge Course)
    5 ECTS
    Lecturer(s)
    Annika Havlik
    Sophie Scharf

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Having a research project at an advanced stage

     

    Assessment:

    Presentation and discussion at GESS Research Day

    Three pages referee report

    Participation in discussion panel during the Research Day

    Three pages individual reflexion of the Research Day

    Ongoing meetings with discussion panel group

    Participation at Science Speed Dating event

    Five pages interdisciplinary research proposal (group of two students)

    Presentation of research proposal

    Only pass/fail

    Course Content

    This course aims at fostering the interdisciplinary spirit of the graduate students at the GESS. Participants will attend and participate at the GESS Research Day and the Science Speed Dating event in order to discover their potential for interdisciplinary and collaborative work. Participation at the GESS Research Day will include presenting an on-going working paper, discuss a presentation from another field of study and write a referee report about it and participate in one discussion panel. The idea of the discussion panels is to bring together students from different centers with matching research interests. Within these panels, the students should talk about their research interests and ideally come up with some joint interdisciplinary research ideas.

    During the Science Speed Dating event, course participants will discuss with graduate students from other departments and develop at least one collaborative research proposal. The proposal will be presented in a third meeting around one month after the speed dating.

     

    Course dates:

    Research Day: March 5th, 2018

    Speed Dating: May 15th, 2018

    Presentation of research proposal: tbd, around mid-June

    Competences acquired

    Present own research in front of a general audience

    Discuss work from another field

    Develop and present own interdisciplinary research ideas

    Schedule
    Workshop
    05.03.18 Monday 09:00 – 17:00 R 130, R 212/13 and R 230 (B 6, 30–32)
    OPM 802: Dynamic and Stochastic Models in Supply Chain Research
    8 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: OPM 802
    Credits: 8
    Prerequisites

    Recommended: Fundamentals in mathematics and statistics

    Course Content

    The course introduces some fundamental techniques for stochastic modelling and optimization, and it discusses their application in supply chain research. Key topics include:

    • Stochastic processes
    • Markov chains
    • Stochastic dynamic programming
    • Inventory theory
    • Revenue management

    The course is taught in a seminar-style format.

    Learning outcomes: The course aims to introduce the participants to fundamental stochastic modeling techniques. Upon completion of this course, participants should be able (i) to read and understand corresponding academic papers and (ii) to develop and analyze stochastic models for supply chain management issues.

    Schedule
    Lecture
    13.02.18 – 29.05.18 Tuesday 15:30 – 17:00 SO 318
    OPM 806: Empirical Research in Operations Management
    8 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: OPM 806
    Credits: 8
    Course Content

    A large part of research in operations management focusses on modeling and solving practical problems. In contrast to this “OR approach”, the objective of empirical research is to collect data about practical phenomena in order to describe, explain, or predict how those phenomena work. This module provides an overview of (mainly quantitative) empirical research approaches to investigate research questions in operations management and related fields. The focus in not on the comprehensive treatment of empirical research methods, but on how to proceed from having a basic research question to an appropriate research design and methodology. Hence, special emphasis will be placed on the importance of understanding the contingent relationship between the nature of the research question and the research design used to answer it. Topics covered include quantitative vs. qualitative empirical research, framing of research questions, engaging theory and grounding of hypotheses, measurement and operationalization, sampling, model specification, and mainstream research designs and methodologies. This will enable students to critically evaluate the quality of the majority of empirical research in operations management and to design convincing research of their own.

    The course will be taught using an interactive seminar style and is based on the discussion of a selection of papers.

    Learning outcomes: At the end of this course, students have gained the competence to initiate, design, implement, and evaluate empirical research in the social sciences as applied to operations management.

    Schedule
    Lecture
    23.02.18 – 27.04.18 Friday 08:30 – 13:30 O 226/28
    OPM 999: Project Study Operations
    9 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: OPM 999
    Credits: 9
    Prerequisites

     

    Course Content

    This course revolves around a research-oriented project that is carried out by the participants on an individual basis. Supported by their supervisors, participants will gain further experience in conducting research and will practice for the preparation of research proposals and own working papers. Topic and research question(s), project structure, and methodology are chosen independently by each student.

    Learning outcomes: The main intended learning outcome is to learn and apply the competences for conducting high-quality research studies in operations management. In addition, participants will practice their skills in how to present research findings.

    Form of assessment: Paper and Presentation

    Schedule
    Lecture
    Kick-off 19.02.18 Monday 15:30 – 17:00 SO 322
  • Taxation

    TAX 801: Business Taxation
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: TAX 801
    Credits: 8
    Prerequisites

    Recommended: Basic knowledge of national and international tax law

    Course Content

    This course integrates tax law with national and international tax planning. The main topics include:

    1. Fundamentals of tax planning and tax neutrality.
    2. The choice of the organizational Form.
    3. Flat tax and dual income Tax.
    4. International tax planning.
    5. Effective tax rates.

    Learning outcomes: The course gives guidance to students who are interested in the impact of taxes on the decisions of firms. The focus is on investment and financing decisions as well as on location decisions both from a national and from an international perspective.

    Schedule
    Lecture
    22.02.18 Thursday 08:30 – 11:45 O 048
    23.02.18 Friday 08:30 – 11:45
    08.03.18 Thursday 08:30 – 11:45 O 048
    22.03.18 Thursday 08:30 – 11:45 O 048
    23.03.18 Friday 08:30 – 11:45
    12.04.18 Thursday 08:30 – 11:45 O 048
    13.04.18 Friday 08:30 – 11:45
    26.04.18 Thursday 08:30 – 11:45 O 048
    27.04.18 Friday 08:30 – 11:45
    11.05.18 Friday 08:30 – 11:45
    24.05.18 Thursday 08:30 – 11:45 O 048
    25.05.18 Friday 08:30 – 11:45
    ACC/TAX 920: Brown Bag Seminar Accounting and Taxation
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC/TAX 920
    Credits: 6
    Course Content

    The course is taught in a seminar-style format. Students present their own research ideas at different stages of the project (early ideas, preliminary results, and complete working papers). The presentations involve an interactive discussion between faculty and students about the project’s potential contribution, related literature, research design and interpretation of results.

    Form of assessment: Presentation (50%), Class Participation (50%)

    Please note that this is the current status of the Brown Bag Seminar, Feb. 21 and March 7 are still available for presentatations. Please contact Zdenka Pospisil under accap uni-mannheim.de to sign up for a slot.

    Schedule
    Seminar
    F. Zawodsky 14.03.18 – 14.03.18 Wednesday 13:45 – 15:16 SO 133
    N. Boob 21.03.18 – 21.03.18 Wednesday 13:45 – 15:15 SO 133
    T. Martens 11.04.18 – 11.04.18 Wednesday 13:45 – 15:15 SO 133
    C. Ludwig, V. Dutt, H. Vay 02.05.18 – 02.05.18 Wednesday 13:45 – 15:15 SO 133
    M. Todtenhaupt, T. Schwab 09.05.18 – 09.05.18 Wednesday 13:45 – 15:15 SO 133
    M. Olbert 16.05.18 – 16.05.18 Wednesday 13:45 – 15:15 SO 318
    MET: Interdisciplinary Work in the Economic and Social Sciences (Bridge Course)
    5 ECTS
    Lecturer(s)
    Annika Havlik
    Sophie Scharf

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Having a research project at an advanced stage

     

    Assessment:

    Presentation and discussion at GESS Research Day

    Three pages referee report

    Participation in discussion panel during the Research Day

    Three pages individual reflexion of the Research Day

    Ongoing meetings with discussion panel group

    Participation at Science Speed Dating event

    Five pages interdisciplinary research proposal (group of two students)

    Presentation of research proposal

    Only pass/fail

    Course Content

    This course aims at fostering the interdisciplinary spirit of the graduate students at the GESS. Participants will attend and participate at the GESS Research Day and the Science Speed Dating event in order to discover their potential for interdisciplinary and collaborative work. Participation at the GESS Research Day will include presenting an on-going working paper, discuss a presentation from another field of study and write a referee report about it and participate in one discussion panel. The idea of the discussion panels is to bring together students from different centers with matching research interests. Within these panels, the students should talk about their research interests and ideally come up with some joint interdisciplinary research ideas.

    During the Science Speed Dating event, course participants will discuss with graduate students from other departments and develop at least one collaborative research proposal. The proposal will be presented in a third meeting around one month after the speed dating.

     

    Course dates:

    Research Day: March 5th, 2018

    Speed Dating: May 15th, 2018

    Presentation of research proposal: tbd, around mid-June

    Competences acquired

    Present own research in front of a general audience

    Discuss work from another field

    Develop and present own interdisciplinary research ideas

    Schedule
    Workshop
    05.03.18 Monday 09:00 – 17:00 R 130, R 212/13 and R 230 (B 6, 30–32)
    TAX 913: Empirical Taxation Research
    10 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: TAX 913
    Credits: 10
    Prerequisites

    Recommended: Advanced Econometrics I or Applied Econometrics I

    Course Content

    This course gives an introduction to the main subjects and methodologies of empirical taxation research. Important landmark papers as well as contributions from the current research frontier will be discussed. If the relevant data is available, students get the chance to understand the empirical approach in practice in the computer lab. Following topics may be included:

    • Tax incidence
    • Tax efficiency
    • Taxes in the context of mergers and acquisition
    • Taxation of multinationals
    • Tax avoidance and tax evasion
    • Capital taxation
    • Labor taxation

    Learning outcomes: The course should enable participants to identify gaps in the existing literature and to evaluate the potential of new research ideas. As a primary objective, the course supports students in developing their empirical research projects.

    Schedule
    Lecture
    13.02.18 – 29.05.18 Tuesday 10:15 – 11:45 L 9, 1–2, room 001
    TAX 917: Applied Econometrics II
    8 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: TAX 917
    Credits: 8
    Course Content

    This course covers empirical methods which were not part of the Applied Econometrics I module. Potential topics are determined according to demand and may include limited dependent variable regressions (binary, multinomial, sample selection, count data), matching estimators, quantile regressions and programming. Grading is based on presentations, empirical assignments and participation. 

    Schedule
    Lecture
    12.02.18 – 30.05.18 Monday, 10:15–11:45, Wednesday, 8:30–11:45 10:15 – 11:45 Monday: O 226/28, Wednesday: SO 133
    TAX 921: Tax Accounting Research
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: TAX 921
    Credits: 6
    Prerequisites

    All participants are required to read the essential reading material prior to the course and prepare

    a discussion for at least one paper. It is also expected that students attempt to briefly

    answer the following questions about each paper:

    1) What is the research question and why is it important?

    2) What are the hypotheses?

    3) How is the question being addressed?

    4) What are the main empirical findings? Do the results support the hypotheses?

    5) How could the study be improved or extended (one or two suggestions)?

    Finally, students should actively participate in the class discussions.

    Course Content

    The objective of this course is to enhance students’ ability to critically evaluate and conduct empirical tax
    accounting research. This course is also intended to expand the students’ understanding of the interactions
    between income taxes, financial reporting, and external stakeholders, such as investors, analysts, and
    external auditors. In addition to introducing students to tax research that overlaps with research in
    financial accounting, managerial accounting, corporate finance, and economics, this course should
    also help them to develop:

    1. An appreciation for the role of theory in applied work.
    2. An understanding of research designs commonly used in accounting and finance research.
    3. The necessary skills to design and conduct empirical research.
    4. Skills to identify a marketable project.

    For this purpose, students will read and discuss seminal and recent archival research on taxation. 

    Schedule
    Lecture
    09.04.18 Monday 08:30 – 18:45 L 9, 1–2, room 210
    10.04.18 Tuesday 08:30 – 17:00
    17.04.18 Tuesday 08:30 – 12:00 O 254
    25.04.18 – 30.05.18 Wednesday 15:30 – 18:45 O 254