Spring 2025
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Accounting
ACC / TAX 910: Area Seminar Accounting and TaxationECTSLecturer(s)
Course Type: core courseCourse Number: ACC / TAX 910Course Content
The course focuses on current research topics in the field of accounting and taxation. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The presentations have workshop format and are similar in style to leading scientific conferences. For each presentation, a separate preparation session for the Ph.D. students is offered in advance by rotating faculty. Overall, the course deepens the students’ insights into a variety of research methods that are currently popular in empirical and theoretical research.
Learning outcomes: Students will learn to follow-up with and discuss about current research topics in accounting and taxation. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.
Seminar Dates are announced on Portal².
ACC / TAX 920: Brown Bag Seminar Empirical Accounting and TaxationECTSLecturer(s)
Course Type: core courseCourse Number: ACC / TAX 920Course 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.
Learning outcomes: Students will learn how to present and discuss their own research results in a scientific format. They will become acquainted with acting as a discussant for other topics. Students will gain insights into the assessment of contribution, research design, and interpretation of research papers. The development of these skills is also helpful for writing scientific referee reports.
Course dates will be announced via email to registered participants.
Schedule
Seminar Seminar 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba ACC 903: Empirical Accounting Research I (Research Methods)6 ECTSLecturer(s)
Course Type: core courseCourse Number: ACC 903Credits: 6Prerequisites
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Course Content
This course provides a comprehensive overview of research topics and methods in influential seminal as well as contemporaneous papers in the empirical accounting literature. In particular, we cover after an (1) introduction and a review of some “Accounting Classics”, the literatures on (2) Earnings Management, (3) Valuation (value relevance, earnings response coefficients (ERC)/event studies, accounting-based valuation), (4) Voluntary Disclosure, (5) Mandatory Disclosure, (6) International/
-Institutional Accounting and IFRS, and (7) Corporate Narratives. In each session, there is first an overview lecture introducing core methods in the corresponding field, and second a session in which we will jointly discuss in more depth selected empirical methods. Students are expected to prepare all readings and to lead selected class discussions about assigned papers in the second half of each lecture. The lectures and student discussions are supplemented by assignments on which bases we discuss topics such as which research fields are currently ‘en vogue’ in the scientific journals, how to ‘stay informed’ and identify potentially relevant regulatory changes, how to know about topics influential researchers are working on, or discuss where students see their individual strength and how they can become competitive researchers in the future.
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 be able to develop meaningful research ideas to extend current knowledge.
Form of assessment: Exam (90 minutes) 50 %, paper presentations 50 %
ACC 904: Empirical Accounting Research II (Causal Inference)6 ECTSLecturer(s)
Course Type: core courseCourse Number: ACC 904Credits: 6Prerequisites
Recommended: Empirical Accounting Research I, Advanced Econometrics I, Applied Econometrics
Course Content
The course provides PhD students with an introduction to current topics and methods in empirical accounting research. The course aims to survey a wide variety of empirical research in in this field. The course covers methodological issues, theoretical background, and selected empirical papers. The assigned papers serve as examples to illustrate challenges of empirical research in accounting.
The course is structured around different identification approaches that are frequently used in recent accounting research. This structure reflects the increasing importance of empirical strategies to address causality concerns in empirical accounting papers. I will integrate a number of examples from neighboring fields like economics, finance, taxation, and management into the course.
Learning outcomes: Students are able to understand and evaluate research questions, contribution, and research methods of current research papers on accounting-related issues. Students are also able to develop new research questions based on their knowledge of the accounting literature.
Form of assessment: Exam (90 minutes) 50%, presentation 50%
Schedule
Lecture Lecture 12.02.25 – 12.02.25 Wednesday 12:00 – 13:30 Lecture 04.03.25 – 04.03.25 Tuesday 14:00 – 15:15 Lecture 18.03.25 – 01.04.25 Tuesday 10:00 – 13:00 Doing Systematic Literature Reviews5 ECTSCourse Type: elective courseCredits: 5Prerequisites
Lecturer: Prof. Carmela Aprea
The impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project
Course Content
Literature reviews are required in all research work. They are also established as an independent research genre in almost all disciplines. The course introduces participants to the different types of literature reviews and deepens their knowledge of systematic reviews according to PRISMA or comparable statements. Participants will reflect on existing reviews, familiarize themselves with methodological guidelines and tools for doing reviews and conduct their own systematic review on a research question identified in their doctoral thesis.
Participants have completed a systematic review related to their PhD topic at the end of the course.
Class Participation & Discussion 20 %, Presentation 10 %, Paper 70 %
Schedule
Lecture 18.02.25 – 27.05.25 Tuesday 15:30 – 17:00 tba RES (Bridge Course): Financial Economics of Climate and Sustainability5 ECTSLecturer(s)
Course Type: elective courseCredits: 5Prerequisites
Pre-requisites and finance context: The course will assume that participants have a background in core graduate-level finance. The course will cover topics from a variety of subfields in finance (asset pricing, financial intermediation, household finance, corporate finance). The introductory block of three classes is intended to orient students to the science of climate change as well as to refresh key concepts from economics and finance; the remaining classes will dive into detail on current research in different subfield. We will conclude with a discussion of open topics in this field. We expect that the course will be useful to doctoral students in finance, economics, and accounting. As a global class, we will be on Zoom.
Course Content
The purpose of the course is to (a) introduce graduate students to questions and methods in the rapidly evolving fields of climate/
sustainable finance; (b) connect researchers from across the globe interested in this topic to stimulate more rigorous, relevant, and collaborative work. Addressing climate change demands changes in natural, social, and economic systems and will require greater collaboration. In that spirit, this course is being offered by a team of professors from different schools and universities across the globe. Each instructor will deliver one or more lectures and there will be students from a number of different schools. Our teaching group consists of current and former AFA and EFA presidents and some of the leading climate finance scholars, including Laura Starks (current AFA President), Patrick Bolton (former AFA President), Stefano Giglio, Marcin Kacperczyk (former EFA President), Caroline Flammer, Geoff Heal, Stefan Reichelstein, Johannes Stroebel, Ben Caldecott and Peter Tufano.
Course Requirement: Beyond weekly preparation and participation, students will be expected to write a paper either laying out a potential research topic or synthesizing a set of related papers that were not discussed in class. Papers should not exceed eight pages, plus applicable tables and exhibits.
The bibliography for the seminar can be opened here.
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 04.02.25 – 29.04.24 Tuesday 17:00 – 19:00 Zoom ACC / TAX 922: Decarbonization Seminar3 ECTSLecturer(s)
Course Type: elective courseCourse Number: ACC / TAX 922Credits: 3Course Content
This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.
Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.
Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Form of assessment: Participation (20%), Paper presentations and discussions (80%)
The course is also part of the TRR 266 Accounting for Transparency.
Schedule
Seminar Seminar 17.02.25 – 21.05.25 Monday 17:15 – 18:45 tba ACC 924: Analytical Reading Group3 ECTSCourse Type: elective courseCourse Number: ACC 924Credits: 3Course Content
The meetings discuss recent advances in analytical accounting, tax, or organizations research. The focus of the discussion is the academic rigor of the studies, the relevance of the topic, and the writing style of the authors to learn more about the means of getting academic papers published in top peer-reviewed journals.
Every participant must serve as a moderator at least once. Active participation in the discussions of all other sessions is expected. In addition, the participants are asked to provide a written report in the style of an academic journal review for one paper that they did not moderate. For this purpose, a preparation session and feedback session for the moderation and the written report is additionally required.
Form of assessment: Participation (25%), Paper moderation (25%), and written assignment (50%)
Responsible teacher: Dr. Sebastian Kronenberger
The course is also part of the TRR 266 Accounting for Transparency.
Competences acquired
The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Schedule
Lecture Lecture 21.02.25 – 21.02.25 Friday 12:00 – 13:30 tba Lecture 14.03.25 – 14.03.25 Friday 12:00 – 13:30 tba Lecture 15.06.25 – 15.06.25 Friday 12:00 – 13:30 tba Lecture 18.07.25 – 18.07.25 Friday 12:00 – 13:30 tba IS 809: Advanced Data Science Lab II (Text Mining)6 ECTSLecturer(s)
Course Type: elective courseCourse Number: IS 809Credits: 6Course Content
The goal of this lab exercises is to guide students through the typical steps of a scientific data-science project from problem formulation to data acquisition, selection of methods, analysis and presentation / documentation. The focus of this lab will be on analyzing textual data, for example large scale news or social media datasets, using techniques and methods from the domain of natural language processing. The students will present their results and write a paper about their research.
Learning Goals: Students will be equipped with practical experience with conducting scientific data-science projects. They will train their presentation skills, learn to communicate in research projects and receive feedback.
Examination: Written elaboration (90%) and presentation (10%)
Schedule
Lecture Lecture 11.02.25 – 27.05.25 Tuesday 15:30 – 17:00 room 314–315 (L 15, 1–6) MET 931: Topics in Advanced Sampling Methods: Design and Causal Inference5 ECTSLecturer(s)
Course Type: elective courseCourse Number: MET 931Credits: 5Prerequisites
The reading course is aimed at Ph.D. students in or beyond their second year to support them during their research phase. 1st year PhD students are welcomed to attend the class as well.
Recommended: Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.
Course Content
This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.
In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.
The course is also part of the TRR 266 Accounting for Transparency
Learning outcomes:
The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.
- Analytical Skills/
Problem-Solving:
TRR Members are welcome to join the course
Schedule
Lecture Lecture 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba - Analytical Skills/
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Finance
FIN 620: Behavioral Finance6 ECTSLecturer(s)
Course Type: core courseCourse Number: FIN 620Credits: 6Prerequisites
Formal: Module FIN 5XX
Recommended: Every student participating in this course should have completed the 2-semester finance module of the Mannheim Bachelor program (or equivalent courses) and the module Decisions Analysis. The lecture generally assumes basic knowledge in mathematics (calculus, optimization) and statistics (mean, variance, standard deviation).
Course Content
This course is for participants of FIN 901 only.
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.
Learning outcomes: Behavioral finance applies scientific research on human and social cognitive and emotional biases. After completing this course, students will be able to better understand economic decisions and how they affect market prices and returns. They will know how behavioral findings are integrated with neo-classical theory.
Form of assessment: Exam (60 minutes)
Schedule
Lecture Lecture 11.03.24 – 11.03.24 Monday 17:15 – 20:30 O 048 Lecture 13.02.25 – 03.04.25 Thursday 08:30 – 11:45 tba Tutorial Tutorial 19.02.25 – 09.04.25 Wednesday 10:15 – 11:45 tba FIN 803: Corporate Finance6 ECTSLecturer(s)
Course Type: core courseCourse Number: FIN 803Credits: 6Prerequisites
Formal: E 701, E 703, FIN 801
Recommended:
A first-year doctoral level course in microeconomics that covers game theory and information economics (signalling, 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 master’s 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 students to understand and conduct research in corporate finance. It is taught at a first-year doctoral level.
Learning outcomes: The course combines two objectives. Firstly, participants learn the classic contributions to the theory of modern corporate finance and understand the main contributions to the field. 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. At the end of the course participants should be familiar with the main empirical and theoretical tools used in corporate finance.
Form of assessment: 24h-take-home exam
Schedule
Lecture Lecture 21.02.25 – 21.02.25 Friday 10:00 – 15:15 room 409 (L 9, 1–2) Lecture 07.03.25 – 07.03.25 Friday 10:00 – 15:15 room 409 (L 9, 1–2) Lecture 21.03.25 – 21.03.25 Friday 10:00 – 15:15 room 409 (L 9, 1–2) Lecture 04.04.25 – 04.04.25 Friday 10:00 – 15:15 room 409 (L 9, 1–2) 30.05.25 – 30.05.25 Friday 10:00 – 15:15 210 room (L 9, 1–2) FIN 804: Econometrics of Financial Markets6 ECTSLecturer(s)
Course Type: core courseCourse Number: FIN 804Credits: 6Prerequisites
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), Advanced Econometrics (FIN703) and the Asset Pricing (FIN 805) courses. Students need a good command of English and are expected to be able to read and discuss current research papers.
Course Content
The course provides a refresher of several econometric concepts such as endogeneity, identification and selection. The focus of the course will be on causal inference. We will discuss the Rubin causal model, instrumental variable regressions, regression discontinuity, difference-in-difference, matching, and fixed effects estimation. Particular attention will be given to underlying assumptions. Empirical applications from finance will be critically discussed.
Learning outcomes: The course provides students with a knowledge of several econometric concepts and their applications in finance and contributes to students’ ability to plan and carry out independent empirical research.
Form of assessment: Essay (40%), Presentation (60%)
FIN 901: Behavioral Finance2 ECTSLecturer(s)
Course Type: core courseCourse Number: FIN 901Credits: 2Course Content
FIN 901 is a continuative course of FIN 620. In this course students discuss and present current research topics in behavioral finance.
Learning outcomes: Students learn to critically discuss current research papers, i.e. data, methodology, and reasoning.
Form of assessment: Presentation
Course dates will be announced via Portal².
Schedule
Lecture Kick-off 15.02.24 Thursday 11:45 – 12:45 O 129 FIN 910: Area Seminar FinanceECTSLecturer(s)
Course Type: core courseCourse Number: FIN 910Course Content
The course focuses on current research topics in the field of finance. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The presentations have workshop format and are similar in style to leading scientific conferences. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.
Form of assessment: Oral participation.
Seminar Dates are announced here.
Competences acquired
Students will learn to follow-up with and discuss about current research topics in finance. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.
Schedule
Seminar Seminar 10.02.25 – 26.05.25 Monday 15:30 – 17:00 001 Hörsaal (L 9, 1–2) Seminar 19.03.25 – 19.03.25 Wednesday 15:30 – 17:00 O 145 Heinrich Vetter Hörsaal Doing Systematic Literature Reviews5 ECTSCourse Type: elective courseCredits: 5Prerequisites
Lecturer: Prof. Carmela Aprea
The impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project
Course Content
Literature reviews are required in all research work. They are also established as an independent research genre in almost all disciplines. The course introduces participants to the different types of literature reviews and deepens their knowledge of systematic reviews according to PRISMA or comparable statements. Participants will reflect on existing reviews, familiarize themselves with methodological guidelines and tools for doing reviews and conduct their own systematic review on a research question identified in their doctoral thesis.
Participants have completed a systematic review related to their PhD topic at the end of the course.
Class Participation & Discussion 20 %, Presentation 10 %, Paper 70 %
Schedule
Lecture 18.02.25 – 27.05.25 Tuesday 15:30 – 17:00 tba RES (Bridge Course): Financial Economics of Climate and Sustainability5 ECTSLecturer(s)
Course Type: elective courseCredits: 5Prerequisites
Pre-requisites and finance context: The course will assume that participants have a background in core graduate-level finance. The course will cover topics from a variety of subfields in finance (asset pricing, financial intermediation, household finance, corporate finance). The introductory block of three classes is intended to orient students to the science of climate change as well as to refresh key concepts from economics and finance; the remaining classes will dive into detail on current research in different subfield. We will conclude with a discussion of open topics in this field. We expect that the course will be useful to doctoral students in finance, economics, and accounting. As a global class, we will be on Zoom.
Course Content
The purpose of the course is to (a) introduce graduate students to questions and methods in the rapidly evolving fields of climate/
sustainable finance; (b) connect researchers from across the globe interested in this topic to stimulate more rigorous, relevant, and collaborative work. Addressing climate change demands changes in natural, social, and economic systems and will require greater collaboration. In that spirit, this course is being offered by a team of professors from different schools and universities across the globe. Each instructor will deliver one or more lectures and there will be students from a number of different schools. Our teaching group consists of current and former AFA and EFA presidents and some of the leading climate finance scholars, including Laura Starks (current AFA President), Patrick Bolton (former AFA President), Stefano Giglio, Marcin Kacperczyk (former EFA President), Caroline Flammer, Geoff Heal, Stefan Reichelstein, Johannes Stroebel, Ben Caldecott and Peter Tufano.
Course Requirement: Beyond weekly preparation and participation, students will be expected to write a paper either laying out a potential research topic or synthesizing a set of related papers that were not discussed in class. Papers should not exceed eight pages, plus applicable tables and exhibits.
The bibliography for the seminar can be opened here.
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 04.02.25 – 29.04.24 Tuesday 17:00 – 19:00 Zoom ACC / TAX 922: Decarbonization Seminar3 ECTSLecturer(s)
Course Type: elective courseCourse Number: ACC / TAX 922Credits: 3Course Content
This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.
Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.
Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Form of assessment: Participation (20%), Paper presentations and discussions (80%)
The course is also part of the TRR 266 Accounting for Transparency.
Schedule
Seminar Seminar 17.02.25 – 21.05.25 Monday 17:15 – 18:45 tba FIN 924: Seminar in Empirical Banking3 ECTSLecturer(s)
Course Type: elective courseCourse Number: FIN 924Credits: 3Prerequisites
The seminar is designed for second-year doctoral students with a focus on finance. Doctoral students in other years and from related fields with an interest in banking are welcome. Sound knowledge in econometrics is strongly recommended. Knowledge on financial intermediation and financial institutions is helpful but not mandatory.
If you are unsure whether this course is for you, please feel free to reach out to the lecturer.
Course Content
This seminar introduces students to research in banking and aims at enabling them to contribute to this field. The first part of the course consists of interactive lectures. These lectures introduce students to seminal and current research on financial intermediation, financial stability, and the role of banks in green finance. Additionally, the lectures provide guidance on how to develop impactful research ideas, how to present research, and how to critically evaluate and discuss existing research. Applicability of this guidance is not limited to the field of banking. The second part of the course offers students an opportunity to practice these skills and to develop a deeper understanding of the literature. To this end, students will read, present, and discuss papers. Moreover, they will develop a research idea.
Form of assessment:
Presentation (25%), discussion (25%), written research proposal (50%)
Each student will present a paper, discuss a paper, and write a research proposal on a topic broadly related to the subject of the course. The proposal should aim at detailing an idea for a research project that has the potential for publication in a top-tier journal. The text can be kept to a few pages. Implementation of the idea is welcome but by no means expected for the course.
Schedule
Lecture Lecture 14.02.25 – 14.02.25 Friday 12:00 – 17:00 L 9, 1–2, room 210 Lecture 28.02.25 – 28.02.25 Friday 12:00 – 17:00 L 9, 1–2, room 210 Presentations 21.03.25 – 21.03.25 Friday 12:00 – 18:45 L 9, 1–2, room 210 Presentations 11.04.25 – 11.04.25 Friday 12:00 – 18:45 L 9, 1–2, room 210 IS 809: Advanced Data Science Lab II (Text Mining)6 ECTSLecturer(s)
Course Type: elective courseCourse Number: IS 809Credits: 6Course Content
The goal of this lab exercises is to guide students through the typical steps of a scientific data-science project from problem formulation to data acquisition, selection of methods, analysis and presentation / documentation. The focus of this lab will be on analyzing textual data, for example large scale news or social media datasets, using techniques and methods from the domain of natural language processing. The students will present their results and write a paper about their research.
Learning Goals: Students will be equipped with practical experience with conducting scientific data-science projects. They will train their presentation skills, learn to communicate in research projects and receive feedback.
Examination: Written elaboration (90%) and presentation (10%)
Schedule
Lecture Lecture 11.02.25 – 27.05.25 Tuesday 15:30 – 17:00 room 314–315 (L 15, 1–6) MET 931: Topics in Advanced Sampling Methods: Design and Causal Inference5 ECTSLecturer(s)
Course Type: elective courseCourse Number: MET 931Credits: 5Prerequisites
The reading course is aimed at Ph.D. students in or beyond their second year to support them during their research phase. 1st year PhD students are welcomed to attend the class as well.
Recommended: Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.
Course Content
This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.
In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.
The course is also part of the TRR 266 Accounting for Transparency
Learning outcomes:
The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.
- Analytical Skills/
Problem-Solving:
TRR Members are welcome to join the course
Schedule
Lecture Lecture 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba -
Information Systems
IS / OPM 910: Area Seminar Information Systems and Operations ManagementECTSCourse Type: core courseCourse Number: IS / OPM 910Course Content
The course focuses on current research topics in the field of information systems and operations management. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.
Competences acquired
Students will learn to follow-up with and discuss about current research topics in information systems and operations management. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.
Schedule
Seminar Seminar 12.02.25 – 28.05.25 Wednesday 12:00 – 13:30 tba IS 903: Information Systems Theories8 ECTSLecturer(s)
Course Type: core courseCourse Number: IS 903Credits: 8Course Content
Knowledge creation and dissemination are key objectives of scientific endeavors. However, what constitutes knowledge is a highly contested issue. Certainly, at the core of social science disciplines, knowledge is inseparable from theory. Indeed, to seek theory-guided explanations of real-world phenomenon is what separates scholars from consultants, who seek to change reality without explaining it, and from journalists, who report reality but do not explain it. The pursuit of theory drives us to understand reality—to discover truth—before making recommendations on how to change reality. To pursue theory is to pursue knowledge; to pursue knowledge is to advance humanity. Consequently, many scholars emphasize the centrality of theories for any scientific endeavor—a thought widely reflected in many disciplines from the natural to the social sciences. While attention to theoretical work has been at the heart of the Information Systems (IS) discipline for a long time, the focus on theoretical debates and genuine conceptual contributions has been picking up recently. This is reflected by a number of journal sections and conference tracks dedicated to advancing theory and theorizing in IS research just as much as in many authors’ experiences during the reviews of their work.
This course invites participants to join the ongoing discourse on theories and theorizing in the IS research community. It is designed to help participants build and extend their understanding of the nature and role of theory in IS research. Through discussions and analyses of current theoretical developments in the 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.
Learning outcomes:
- Understand the importance and usefulness of theory in research
- Learn theorizing strategies
- Learn to evaluate theoretical contribution in research
- Develop basic theorizing skills
- Identify a theory that could be applicable to the participants’ own research programs
Form of assessment: Written elaboration 60%, presentation 20%, discussion 20%
Course dates will be announced via Portal².
Schedule
Lecture Lecture 12.02.25 – 29.05.24 Wednesdays 13:00 – 16:30 Doing Systematic Literature Reviews5 ECTSCourse Type: elective courseCredits: 5Prerequisites
Lecturer: Prof. Carmela Aprea
The impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project
Course Content
Literature reviews are required in all research work. They are also established as an independent research genre in almost all disciplines. The course introduces participants to the different types of literature reviews and deepens their knowledge of systematic reviews according to PRISMA or comparable statements. Participants will reflect on existing reviews, familiarize themselves with methodological guidelines and tools for doing reviews and conduct their own systematic review on a research question identified in their doctoral thesis.
Participants have completed a systematic review related to their PhD topic at the end of the course.
Class Participation & Discussion 20 %, Presentation 10 %, Paper 70 %
Schedule
Lecture 18.02.25 – 27.05.25 Tuesday 15:30 – 17:00 tba RES (Bridge Course): Financial Economics of Climate and Sustainability5 ECTSLecturer(s)
Course Type: elective courseCredits: 5Prerequisites
Pre-requisites and finance context: The course will assume that participants have a background in core graduate-level finance. The course will cover topics from a variety of subfields in finance (asset pricing, financial intermediation, household finance, corporate finance). The introductory block of three classes is intended to orient students to the science of climate change as well as to refresh key concepts from economics and finance; the remaining classes will dive into detail on current research in different subfield. We will conclude with a discussion of open topics in this field. We expect that the course will be useful to doctoral students in finance, economics, and accounting. As a global class, we will be on Zoom.
Course Content
The purpose of the course is to (a) introduce graduate students to questions and methods in the rapidly evolving fields of climate/
sustainable finance; (b) connect researchers from across the globe interested in this topic to stimulate more rigorous, relevant, and collaborative work. Addressing climate change demands changes in natural, social, and economic systems and will require greater collaboration. In that spirit, this course is being offered by a team of professors from different schools and universities across the globe. Each instructor will deliver one or more lectures and there will be students from a number of different schools. Our teaching group consists of current and former AFA and EFA presidents and some of the leading climate finance scholars, including Laura Starks (current AFA President), Patrick Bolton (former AFA President), Stefano Giglio, Marcin Kacperczyk (former EFA President), Caroline Flammer, Geoff Heal, Stefan Reichelstein, Johannes Stroebel, Ben Caldecott and Peter Tufano.
Course Requirement: Beyond weekly preparation and participation, students will be expected to write a paper either laying out a potential research topic or synthesizing a set of related papers that were not discussed in class. Papers should not exceed eight pages, plus applicable tables and exhibits.
The bibliography for the seminar can be opened here.
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 04.02.25 – 29.04.24 Tuesday 17:00 – 19:00 Zoom ACC / TAX 922: Decarbonization Seminar3 ECTSLecturer(s)
Course Type: elective courseCourse Number: ACC / TAX 922Credits: 3Course Content
This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.
Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.
Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Form of assessment: Participation (20%), Paper presentations and discussions (80%)
The course is also part of the TRR 266 Accounting for Transparency.
Schedule
Seminar Seminar 17.02.25 – 21.05.25 Monday 17:15 – 18:45 tba IS 809: Advanced Data Science Lab II (Text Mining)6 ECTSLecturer(s)
Course Type: elective courseCourse Number: IS 809Credits: 6Course Content
The goal of this lab exercises is to guide students through the typical steps of a scientific data-science project from problem formulation to data acquisition, selection of methods, analysis and presentation / documentation. The focus of this lab will be on analyzing textual data, for example large scale news or social media datasets, using techniques and methods from the domain of natural language processing. The students will present their results and write a paper about their research.
Learning Goals: Students will be equipped with practical experience with conducting scientific data-science projects. They will train their presentation skills, learn to communicate in research projects and receive feedback.
Examination: Written elaboration (90%) and presentation (10%)
Schedule
Lecture Lecture 11.02.25 – 27.05.25 Tuesday 15:30 – 17:00 room 314–315 (L 15, 1–6) MET 931: Topics in Advanced Sampling Methods: Design and Causal Inference5 ECTSLecturer(s)
Course Type: elective courseCourse Number: MET 931Credits: 5Prerequisites
The reading course is aimed at Ph.D. students in or beyond their second year to support them during their research phase. 1st year PhD students are welcomed to attend the class as well.
Recommended: Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.
Course Content
This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.
In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.
The course is also part of the TRR 266 Accounting for Transparency
Learning outcomes:
The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.
- Analytical Skills/
Problem-Solving:
TRR Members are welcome to join the course
Schedule
Lecture Lecture 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba -
Management
MAN 801: Advances in Entrepreneurship and Management Research6 ECTSLecturer(s)
Course Type: core courseCourse Number: MAN 801Credits: 6Prerequisites
Skills: Intermediate level of quantitative/
econometric analysis Formal: Regular attendance is expected.
Recommended: An interest in conducting an experimental study which is connected to the PhD project.
Course Content
In this Ph.D. course, we will focus on experiments as important tool to examine advanced and hot topics in entrepreneurship and management research. We will learn about the different types of experiments and their relevance to test main scientific theories and evaluate practical interventions, as well as their requirements and pitfalls. Additionally, we will discuss how to design and implement your own experiments, conduct basic power analyses to determine the minimum sample size to determine an existing effect, and practice how to analyze the experimental results empirically. Finally, we go through the ethical aspects of running experiments, look at the requirements of an application for approval at the Ethics Commission of the University of Mannheim, and learn about the importance and mechanics of preregistering your experimental study.
The course will be taught by Prof. Woywode and Dr. Christoph Sajons
Learning outcomes: The course aims at enabling students to understand, design, and conduct experimental studies in the context of entrepreneurship and management research. Students will work on and implement their own experimental study and write up its results in a short paper that could be the foundation of a part of their PhD thesis.
Form of assessment: presentation 20%, term paper (experimental study) 80 %
Schedule
Lecture Lecture 10.03.25 – 10.03.25 Monday 11:00 – 16:00 tba Lecture 07.04.25 – 07.04.25 Monday 11:00 – 16:00 tba Lecture 05.05.25 – 05.05.25 Monday 11:00 – 16:00 tba Lecture 02.06.25 – 02.06.25 Monday 11:00 – 16:00 tba Lecture 15.09.25 – 15.09.25 Monday 11:00 – 16:00 tba MAN 804: Advances in Strategic Management6 ECTSLecturer(s)
Course Type: core courseCourse Number: MAN 804Credits: 6Course Content
The seminar serves the purpose of familiarizing students with the most relevant theoretical perspectives applied in strategic management research. Besides a review of the current state-of-the-art, we will engage in a discussion about the most prevalent theoretical lenses, their origin, core assumptions and conceptual strengths and weaknesses.
Learning outcomes:
- Develop an advanced understanding of the most established theories applied in strategic management research
- Learn how to develop a sound theoretical reasoning in the front-end of empirical management studies
- Understand what it means to build a substantial theoretical contribution
Form of assessment: Essay 50%, presentation 50%
Schedule
Lecture Lecture 18.02.25 – 18.02.25 Tuesday 10:00 – 12:00 EO 256 Lecture 19.05.25 – 20.05.25 Monday and Tuesday 09:00 – 18:00 EO 256 MAN 910: Area Seminar ManagementECTSLecturer(s)
Course Type: core courseCourse Number: MAN 910Course Content
The course focuses on current research topics in the field of management. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.
Learning outcomes: Students will learn to follow-up with and discuss about current research topics in management. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.
Examination: Oral Participation
Schedule
Seminar Seminar 19.02.25 – 19.02.25 Wednesday 13:45 – 15:15 EO 256 Seminar 26.02.25 – 26.02.25 Wednesday 13:45 – 15:15 EO 256 Seminar 12.03.25 – 02.04.25 Wednesday 13:45 – 15:15 EO 256 Seminar 30.04.25 – 07.05.25 Wednesday 13:45 – 15:15 EO 256 Seminar 21.05.25 – 28.05.25 Wednesday 13:45 – 15:15 EO 256 Doing Systematic Literature Reviews5 ECTSCourse Type: elective courseCredits: 5Prerequisites
Lecturer: Prof. Carmela Aprea
The impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project
Course Content
Literature reviews are required in all research work. They are also established as an independent research genre in almost all disciplines. The course introduces participants to the different types of literature reviews and deepens their knowledge of systematic reviews according to PRISMA or comparable statements. Participants will reflect on existing reviews, familiarize themselves with methodological guidelines and tools for doing reviews and conduct their own systematic review on a research question identified in their doctoral thesis.
Participants have completed a systematic review related to their PhD topic at the end of the course.
Class Participation & Discussion 20 %, Presentation 10 %, Paper 70 %
Schedule
Lecture 18.02.25 – 27.05.25 Tuesday 15:30 – 17:00 tba RES (Bridge Course): Financial Economics of Climate and Sustainability5 ECTSLecturer(s)
Course Type: elective courseCredits: 5Prerequisites
Pre-requisites and finance context: The course will assume that participants have a background in core graduate-level finance. The course will cover topics from a variety of subfields in finance (asset pricing, financial intermediation, household finance, corporate finance). The introductory block of three classes is intended to orient students to the science of climate change as well as to refresh key concepts from economics and finance; the remaining classes will dive into detail on current research in different subfield. We will conclude with a discussion of open topics in this field. We expect that the course will be useful to doctoral students in finance, economics, and accounting. As a global class, we will be on Zoom.
Course Content
The purpose of the course is to (a) introduce graduate students to questions and methods in the rapidly evolving fields of climate/
sustainable finance; (b) connect researchers from across the globe interested in this topic to stimulate more rigorous, relevant, and collaborative work. Addressing climate change demands changes in natural, social, and economic systems and will require greater collaboration. In that spirit, this course is being offered by a team of professors from different schools and universities across the globe. Each instructor will deliver one or more lectures and there will be students from a number of different schools. Our teaching group consists of current and former AFA and EFA presidents and some of the leading climate finance scholars, including Laura Starks (current AFA President), Patrick Bolton (former AFA President), Stefano Giglio, Marcin Kacperczyk (former EFA President), Caroline Flammer, Geoff Heal, Stefan Reichelstein, Johannes Stroebel, Ben Caldecott and Peter Tufano.
Course Requirement: Beyond weekly preparation and participation, students will be expected to write a paper either laying out a potential research topic or synthesizing a set of related papers that were not discussed in class. Papers should not exceed eight pages, plus applicable tables and exhibits.
The bibliography for the seminar can be opened here.
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 04.02.25 – 29.04.24 Tuesday 17:00 – 19:00 Zoom ACC / TAX 922: Decarbonization Seminar3 ECTSLecturer(s)
Course Type: elective courseCourse Number: ACC / TAX 922Credits: 3Course Content
This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.
Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.
Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Form of assessment: Participation (20%), Paper presentations and discussions (80%)
The course is also part of the TRR 266 Accounting for Transparency.
Schedule
Seminar Seminar 17.02.25 – 21.05.25 Monday 17:15 – 18:45 tba IS 809: Advanced Data Science Lab II (Text Mining)6 ECTSLecturer(s)
Course Type: elective courseCourse Number: IS 809Credits: 6Course Content
The goal of this lab exercises is to guide students through the typical steps of a scientific data-science project from problem formulation to data acquisition, selection of methods, analysis and presentation / documentation. The focus of this lab will be on analyzing textual data, for example large scale news or social media datasets, using techniques and methods from the domain of natural language processing. The students will present their results and write a paper about their research.
Learning Goals: Students will be equipped with practical experience with conducting scientific data-science projects. They will train their presentation skills, learn to communicate in research projects and receive feedback.
Examination: Written elaboration (90%) and presentation (10%)
Schedule
Lecture Lecture 11.02.25 – 27.05.25 Tuesday 15:30 – 17:00 room 314–315 (L 15, 1–6) MET 931: Topics in Advanced Sampling Methods: Design and Causal Inference5 ECTSLecturer(s)
Course Type: elective courseCourse Number: MET 931Credits: 5Prerequisites
The reading course is aimed at Ph.D. students in or beyond their second year to support them during their research phase. 1st year PhD students are welcomed to attend the class as well.
Recommended: Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.
Course Content
This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.
In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.
The course is also part of the TRR 266 Accounting for Transparency
Learning outcomes:
The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.
- Analytical Skills/
Problem-Solving:
TRR Members are welcome to join the course
Schedule
Lecture Lecture 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba -
Marketing
MKT 804: Theory Development and Model Building6 ECTSLecturer(s)
Course Type: core courseCourse Number: MKT 804Credits: 6Course 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. This course provides students with an opportunity to develop and fine-tune appropriate and specific theories for their own research.
Students come up and choose a specific topic of their interest at the beginning of the class and develop and present a theoretical framework suitable for their project. 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.Learning goals:
- Learn how to generate ideas, define concepts, and clarify relationships between concepts.
- Explore the process of theory construction and theory testing using the structural equation modeling (SEM) framework.
- Identify and explore substantive theoretical contributions to the marketing strategy literature.
- Exercise and extend analytical skills in order to conduct sound academic research
Form of assessment: Project (40%), presentation (60%)
Course dates will be announced via Portal².
Schedule
Lecture Lecture 12.03.25 – 12.03.25 Wednesday 13:45 – 15:15 room 009 (Roche Forum, L 5, 1) Lecture 26.03.25 – 26.03.25 Wednesday 13:45 – 15:15 room 009 (Roche Forum, L 5,1) Lecture 02.04.25 – 09.04.25 Wednesday 13:45 – 17:00 room 009 (Roche Forum, L 5,1) Lecture 30.04.25 – 30.04.25 Wednesday 13:45 – 17:00 room 009 (Roche Forum, L 5,1) MKT 910: Area Seminar MarketingECTSLecturer(s)
Course Type: core courseCourse Number: MKT 910Course Content
The course focuses on current research topics in the field of marketing. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The presentations have workshop format and are similar in style to leading scientific conferences. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.
Seminar Dates will be announced via Portal².
Doing Systematic Literature Reviews5 ECTSCourse Type: elective courseCredits: 5Prerequisites
Lecturer: Prof. Carmela Aprea
The impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project
Course Content
Literature reviews are required in all research work. They are also established as an independent research genre in almost all disciplines. The course introduces participants to the different types of literature reviews and deepens their knowledge of systematic reviews according to PRISMA or comparable statements. Participants will reflect on existing reviews, familiarize themselves with methodological guidelines and tools for doing reviews and conduct their own systematic review on a research question identified in their doctoral thesis.
Participants have completed a systematic review related to their PhD topic at the end of the course.
Class Participation & Discussion 20 %, Presentation 10 %, Paper 70 %
Schedule
Lecture 18.02.25 – 27.05.25 Tuesday 15:30 – 17:00 tba RES (Bridge Course): Financial Economics of Climate and Sustainability5 ECTSLecturer(s)
Course Type: elective courseCredits: 5Prerequisites
Pre-requisites and finance context: The course will assume that participants have a background in core graduate-level finance. The course will cover topics from a variety of subfields in finance (asset pricing, financial intermediation, household finance, corporate finance). The introductory block of three classes is intended to orient students to the science of climate change as well as to refresh key concepts from economics and finance; the remaining classes will dive into detail on current research in different subfield. We will conclude with a discussion of open topics in this field. We expect that the course will be useful to doctoral students in finance, economics, and accounting. As a global class, we will be on Zoom.
Course Content
The purpose of the course is to (a) introduce graduate students to questions and methods in the rapidly evolving fields of climate/
sustainable finance; (b) connect researchers from across the globe interested in this topic to stimulate more rigorous, relevant, and collaborative work. Addressing climate change demands changes in natural, social, and economic systems and will require greater collaboration. In that spirit, this course is being offered by a team of professors from different schools and universities across the globe. Each instructor will deliver one or more lectures and there will be students from a number of different schools. Our teaching group consists of current and former AFA and EFA presidents and some of the leading climate finance scholars, including Laura Starks (current AFA President), Patrick Bolton (former AFA President), Stefano Giglio, Marcin Kacperczyk (former EFA President), Caroline Flammer, Geoff Heal, Stefan Reichelstein, Johannes Stroebel, Ben Caldecott and Peter Tufano.
Course Requirement: Beyond weekly preparation and participation, students will be expected to write a paper either laying out a potential research topic or synthesizing a set of related papers that were not discussed in class. Papers should not exceed eight pages, plus applicable tables and exhibits.
The bibliography for the seminar can be opened here.
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 04.02.25 – 29.04.24 Tuesday 17:00 – 19:00 Zoom ACC / TAX 922: Decarbonization Seminar3 ECTSLecturer(s)
Course Type: elective courseCourse Number: ACC / TAX 922Credits: 3Course Content
This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.
Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.
Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Form of assessment: Participation (20%), Paper presentations and discussions (80%)
The course is also part of the TRR 266 Accounting for Transparency.
Schedule
Seminar Seminar 17.02.25 – 21.05.25 Monday 17:15 – 18:45 tba IS 809: Advanced Data Science Lab II (Text Mining)6 ECTSLecturer(s)
Course Type: elective courseCourse Number: IS 809Credits: 6Course Content
The goal of this lab exercises is to guide students through the typical steps of a scientific data-science project from problem formulation to data acquisition, selection of methods, analysis and presentation / documentation. The focus of this lab will be on analyzing textual data, for example large scale news or social media datasets, using techniques and methods from the domain of natural language processing. The students will present their results and write a paper about their research.
Learning Goals: Students will be equipped with practical experience with conducting scientific data-science projects. They will train their presentation skills, learn to communicate in research projects and receive feedback.
Examination: Written elaboration (90%) and presentation (10%)
Schedule
Lecture Lecture 11.02.25 – 27.05.25 Tuesday 15:30 – 17:00 room 314–315 (L 15, 1–6) MET 931: Topics in Advanced Sampling Methods: Design and Causal Inference5 ECTSLecturer(s)
Course Type: elective courseCourse Number: MET 931Credits: 5Prerequisites
The reading course is aimed at Ph.D. students in or beyond their second year to support them during their research phase. 1st year PhD students are welcomed to attend the class as well.
Recommended: Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.
Course Content
This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.
In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.
The course is also part of the TRR 266 Accounting for Transparency
Learning outcomes:
The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.
- Analytical Skills/
Problem-Solving:
TRR Members are welcome to join the course
Schedule
Lecture Lecture 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba MKT 902: Advances in Marketing Research6 ECTSLecturer(s)
Course Type: elective courseCourse Number: MKT 902Credits: 6Prerequisites
Formal: 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.
Form of assessment: Essay: 50%, presentation: 30%, discussion and simulation/
statistical analysis: 20% Schedule
Lecture Lecture 14.02.25 – 30.05.25 Friday 15:30 – 17:00 room 107 (L 5, 2) -
Operations Management
IS / OPM 910: Area Seminar Information Systems and Operations ManagementECTSCourse Type: core courseCourse Number: IS / OPM 910Course Content
The course focuses on current research topics in the field of information systems and operations management. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.
Competences acquired
Students will learn to follow-up with and discuss about current research topics in information systems and operations management. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.
Schedule
Seminar Seminar 12.02.25 – 28.05.25 Wednesday 12:00 – 13:30 tba OPM 806: Empirical Research in Operations Management8 ECTSLecturer(s)
Course Type: core courseCourse Number: OPM 806Credits: 8Prerequisites
Recommended: Fundamentals of statistics
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.
Form of assessment: Oral exam (30 minutes) 60%, presentation 40%
Schedule
Lecture Lecture 25.04.25 – 25.04.25 Friday 08:30 – 13:30 tba Lecture 09.05.25 – 23.05.25 Friday 08:30 – 13:30 tba OPM 901: Research Seminar Operations Management & Operations Research8 ECTSLecturer(s)
Course Type: core courseCourse Number: OPM 901Credits: 8Course Content
This course aims at PhD students in business administration. The course is taught in a seminar-style format. Students present their own research and discuss the presentations of other students. Students are introduced in writing referee reports to (drafts of) papers. Allocation of topics will be done together in class.
Form of assessment: Presentation, Assignment
Competences acquired
Students will learn how to present and discuss their own research ideas and results. They will become acquainted with acting as discussant for other topics. Additionally, they will learn how to write a referee report.
Schedule
Lecture Lecture 13.02.25 – 22.05.25 Thursday 12:00 – 13:30 SO 318 Doing Systematic Literature Reviews5 ECTSCourse Type: elective courseCredits: 5Prerequisites
Lecturer: Prof. Carmela Aprea
The impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project
Course Content
Literature reviews are required in all research work. They are also established as an independent research genre in almost all disciplines. The course introduces participants to the different types of literature reviews and deepens their knowledge of systematic reviews according to PRISMA or comparable statements. Participants will reflect on existing reviews, familiarize themselves with methodological guidelines and tools for doing reviews and conduct their own systematic review on a research question identified in their doctoral thesis.
Participants have completed a systematic review related to their PhD topic at the end of the course.
Class Participation & Discussion 20 %, Presentation 10 %, Paper 70 %
Schedule
Lecture 18.02.25 – 27.05.25 Tuesday 15:30 – 17:00 tba RES (Bridge Course): Financial Economics of Climate and Sustainability5 ECTSLecturer(s)
Course Type: elective courseCredits: 5Prerequisites
Pre-requisites and finance context: The course will assume that participants have a background in core graduate-level finance. The course will cover topics from a variety of subfields in finance (asset pricing, financial intermediation, household finance, corporate finance). The introductory block of three classes is intended to orient students to the science of climate change as well as to refresh key concepts from economics and finance; the remaining classes will dive into detail on current research in different subfield. We will conclude with a discussion of open topics in this field. We expect that the course will be useful to doctoral students in finance, economics, and accounting. As a global class, we will be on Zoom.
Course Content
The purpose of the course is to (a) introduce graduate students to questions and methods in the rapidly evolving fields of climate/
sustainable finance; (b) connect researchers from across the globe interested in this topic to stimulate more rigorous, relevant, and collaborative work. Addressing climate change demands changes in natural, social, and economic systems and will require greater collaboration. In that spirit, this course is being offered by a team of professors from different schools and universities across the globe. Each instructor will deliver one or more lectures and there will be students from a number of different schools. Our teaching group consists of current and former AFA and EFA presidents and some of the leading climate finance scholars, including Laura Starks (current AFA President), Patrick Bolton (former AFA President), Stefano Giglio, Marcin Kacperczyk (former EFA President), Caroline Flammer, Geoff Heal, Stefan Reichelstein, Johannes Stroebel, Ben Caldecott and Peter Tufano.
Course Requirement: Beyond weekly preparation and participation, students will be expected to write a paper either laying out a potential research topic or synthesizing a set of related papers that were not discussed in class. Papers should not exceed eight pages, plus applicable tables and exhibits.
The bibliography for the seminar can be opened here.
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 04.02.25 – 29.04.24 Tuesday 17:00 – 19:00 Zoom ACC / TAX 922: Decarbonization Seminar3 ECTSLecturer(s)
Course Type: elective courseCourse Number: ACC / TAX 922Credits: 3Course Content
This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.
Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.
Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Form of assessment: Participation (20%), Paper presentations and discussions (80%)
The course is also part of the TRR 266 Accounting for Transparency.
Schedule
Seminar Seminar 17.02.25 – 21.05.25 Monday 17:15 – 18:45 tba IS 809: Advanced Data Science Lab II (Text Mining)6 ECTSLecturer(s)
Course Type: elective courseCourse Number: IS 809Credits: 6Course Content
The goal of this lab exercises is to guide students through the typical steps of a scientific data-science project from problem formulation to data acquisition, selection of methods, analysis and presentation / documentation. The focus of this lab will be on analyzing textual data, for example large scale news or social media datasets, using techniques and methods from the domain of natural language processing. The students will present their results and write a paper about their research.
Learning Goals: Students will be equipped with practical experience with conducting scientific data-science projects. They will train their presentation skills, learn to communicate in research projects and receive feedback.
Examination: Written elaboration (90%) and presentation (10%)
Schedule
Lecture Lecture 11.02.25 – 27.05.25 Tuesday 15:30 – 17:00 room 314–315 (L 15, 1–6) MET 931: Topics in Advanced Sampling Methods: Design and Causal Inference5 ECTSLecturer(s)
Course Type: elective courseCourse Number: MET 931Credits: 5Prerequisites
The reading course is aimed at Ph.D. students in or beyond their second year to support them during their research phase. 1st year PhD students are welcomed to attend the class as well.
Recommended: Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.
Course Content
This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.
In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.
The course is also part of the TRR 266 Accounting for Transparency
Learning outcomes:
The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.
- Analytical Skills/
Problem-Solving:
TRR Members are welcome to join the course
Schedule
Lecture Lecture 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba - Analytical Skills/
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Taxation
ACC / TAX 910: Area Seminar Accounting and TaxationECTSLecturer(s)
Course Type: core courseCourse Number: ACC / TAX 910Course Content
The course focuses on current research topics in the field of accounting and taxation. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The presentations have workshop format and are similar in style to leading scientific conferences. For each presentation, a separate preparation session for the Ph.D. students is offered in advance by rotating faculty. Overall, the course deepens the students’ insights into a variety of research methods that are currently popular in empirical and theoretical research.
Learning outcomes: Students will learn to follow-up with and discuss about current research topics in accounting and taxation. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.
Seminar Dates are announced on Portal².
ACC / TAX 920: Brown Bag Seminar Empirical Accounting and TaxationECTSLecturer(s)
Course Type: core courseCourse Number: ACC / TAX 920Course 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.
Learning outcomes: Students will learn how to present and discuss their own research results in a scientific format. They will become acquainted with acting as a discussant for other topics. Students will gain insights into the assessment of contribution, research design, and interpretation of research papers. The development of these skills is also helpful for writing scientific referee reports.
Course dates will be announced via email to registered participants.
Schedule
Seminar Seminar 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba ACC 903: Empirical Accounting Research I (Research Methods)6 ECTSLecturer(s)
Course Type: core courseCourse Number: ACC 903Credits: 6Prerequisites
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Course Content
This course provides a comprehensive overview of research topics and methods in influential seminal as well as contemporaneous papers in the empirical accounting literature. In particular, we cover after an (1) introduction and a review of some “Accounting Classics”, the literatures on (2) Earnings Management, (3) Valuation (value relevance, earnings response coefficients (ERC)/event studies, accounting-based valuation), (4) Voluntary Disclosure, (5) Mandatory Disclosure, (6) International/
-Institutional Accounting and IFRS, and (7) Corporate Narratives. In each session, there is first an overview lecture introducing core methods in the corresponding field, and second a session in which we will jointly discuss in more depth selected empirical methods. Students are expected to prepare all readings and to lead selected class discussions about assigned papers in the second half of each lecture. The lectures and student discussions are supplemented by assignments on which bases we discuss topics such as which research fields are currently ‘en vogue’ in the scientific journals, how to ‘stay informed’ and identify potentially relevant regulatory changes, how to know about topics influential researchers are working on, or discuss where students see their individual strength and how they can become competitive researchers in the future.
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 be able to develop meaningful research ideas to extend current knowledge.
Form of assessment: Exam (90 minutes) 50 %, paper presentations 50 %
TAX 802: Applied Taxation Research I: Foundations and Core Methods6 ECTSLecturer(s)
Course Type: core courseCourse Number: TAX 802Credits: 6Prerequisites
Formal: Advanced Econometrics I or Applied Econometrics I
Course Content
- Conceptual foundations of business taxation: optimal capital/
investment choice of firms in the presence of taxes and the role of equity and debt financing in a world with tax differentials. - Core empirical methods that are used in applied empirical business taxation research: potential outcome framework, surveys, difference-in-difference estimation. Class sessions are mostly organized along the methods in the standard tool kit of empirical research. We start off each topic with a brief and easy overview of the method. Afterwards, a student will summarize a paper using the respective method and we will discuss in class. For each method, we identify a set of core papers which use the respective method, present examples of a state-of-the art application and are relevant topic wise. These core papers are summarized and discussed in class. We expect all students to read the core papers that we cover in class.
Learning Outcomes:
- Students become acquainted with important topics and methods for causal identification in empirical tax research.
- Students can identify the most appropriate empirical methods for their own research projects.
- Students can comprehend state-of-the-art literature and they can critically discuss strengths and weaknesses of recent research papers.
Form of assessment: Presentation (40%), Essay (40%), Participation in class (20%)
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 11.02.25 – 25.03.25 Tuesday 08:30 – 11:45 tba Lecture 12.02.25 – 26.03.25 Thursday 08:30 – 11:45 tba TAX 803: Applied Taxation Research II: Advanced Methods and Own Research Topics8 ECTSLecturer(s)
Course Type: core courseCourse Number: TAX 803Credits: 8Prerequisites
Formal: Advanced Econometrics I or Applied Econometrics I
Course Content
Core empirical methods that are used in applied empirical business taxation research: Regression Discontinuity (RDD), Instrumental Variables (IV), Discrete Choice Models and the Bunching estimator (following up on the methods covered in TAX 802: experiments, surveys, difference-in-difference).
Class sessions are mostly organized along the methods in the standard tool kit of empirical research. We start off each topic with a brief and easy overview of the method. Afterwards, a student will summarize a paper using the respective method and we will discuss in class. For each method, we identify a set of core papers which use the respective method, present examples of a state-of-the art application and are relevant topic wise. These core papers are summarized and discussed in class. We expect all students to read the core papers that we cover in class.
Students develop their own research project and carry out all phases of the project, except the actual data work. To this end, students first identify a research question and idea, and pitch their idea in class. Subsequently, students start writing up a paper for their research project, which includes all parts of the paper except the data work.
Learning outcomes:
- Students become acquainted with important topics and methods for causal identification in empirical tax research.
- Students can comprehend state-of-the-art literature and to critically discuss strengths and weaknesses of the recent research on taxation.
- Students are able to develop their own research ideas and execute all stages of a research project.
Form of assessment: Two Presentations (40%), Research Paper (40%), Participation in class (20%)
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 01.04.25 – 27.05.25 Tuesday 08:30 – 11:45 SO 133 Lecture 02.04.25 – 28.05.25 Wednesday 08:30 – 11:45 tba Lecture 04.04.25 – 30.05.25 Friday 08:30 – 11:45 tba Doing Systematic Literature Reviews5 ECTSCourse Type: elective courseCredits: 5Prerequisites
Lecturer: Prof. Carmela Aprea
The impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project
Course Content
Literature reviews are required in all research work. They are also established as an independent research genre in almost all disciplines. The course introduces participants to the different types of literature reviews and deepens their knowledge of systematic reviews according to PRISMA or comparable statements. Participants will reflect on existing reviews, familiarize themselves with methodological guidelines and tools for doing reviews and conduct their own systematic review on a research question identified in their doctoral thesis.
Participants have completed a systematic review related to their PhD topic at the end of the course.
Class Participation & Discussion 20 %, Presentation 10 %, Paper 70 %
Schedule
Lecture 18.02.25 – 27.05.25 Tuesday 15:30 – 17:00 tba RES (Bridge Course): Financial Economics of Climate and Sustainability5 ECTSLecturer(s)
Course Type: elective courseCredits: 5Prerequisites
Pre-requisites and finance context: The course will assume that participants have a background in core graduate-level finance. The course will cover topics from a variety of subfields in finance (asset pricing, financial intermediation, household finance, corporate finance). The introductory block of three classes is intended to orient students to the science of climate change as well as to refresh key concepts from economics and finance; the remaining classes will dive into detail on current research in different subfield. We will conclude with a discussion of open topics in this field. We expect that the course will be useful to doctoral students in finance, economics, and accounting. As a global class, we will be on Zoom.
Course Content
The purpose of the course is to (a) introduce graduate students to questions and methods in the rapidly evolving fields of climate/
sustainable finance; (b) connect researchers from across the globe interested in this topic to stimulate more rigorous, relevant, and collaborative work. Addressing climate change demands changes in natural, social, and economic systems and will require greater collaboration. In that spirit, this course is being offered by a team of professors from different schools and universities across the globe. Each instructor will deliver one or more lectures and there will be students from a number of different schools. Our teaching group consists of current and former AFA and EFA presidents and some of the leading climate finance scholars, including Laura Starks (current AFA President), Patrick Bolton (former AFA President), Stefano Giglio, Marcin Kacperczyk (former EFA President), Caroline Flammer, Geoff Heal, Stefan Reichelstein, Johannes Stroebel, Ben Caldecott and Peter Tufano.
Course Requirement: Beyond weekly preparation and participation, students will be expected to write a paper either laying out a potential research topic or synthesizing a set of related papers that were not discussed in class. Papers should not exceed eight pages, plus applicable tables and exhibits.
The bibliography for the seminar can be opened here.
The course is also part of the TRR 266 Accounting for Transparency
Schedule
Lecture Lecture 04.02.25 – 29.04.24 Tuesday 17:00 – 19:00 Zoom ACC / TAX 922: Decarbonization Seminar3 ECTSLecturer(s)
Course Type: elective courseCourse Number: ACC / TAX 922Credits: 3Course Content
This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.
Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.
Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.
Form of assessment: Participation (20%), Paper presentations and discussions (80%)
The course is also part of the TRR 266 Accounting for Transparency.
Schedule
Seminar Seminar 17.02.25 – 21.05.25 Monday 17:15 – 18:45 tba IS 809: Advanced Data Science Lab II (Text Mining)6 ECTSLecturer(s)
Course Type: elective courseCourse Number: IS 809Credits: 6Course Content
The goal of this lab exercises is to guide students through the typical steps of a scientific data-science project from problem formulation to data acquisition, selection of methods, analysis and presentation / documentation. The focus of this lab will be on analyzing textual data, for example large scale news or social media datasets, using techniques and methods from the domain of natural language processing. The students will present their results and write a paper about their research.
Learning Goals: Students will be equipped with practical experience with conducting scientific data-science projects. They will train their presentation skills, learn to communicate in research projects and receive feedback.
Examination: Written elaboration (90%) and presentation (10%)
Schedule
Lecture Lecture 11.02.25 – 27.05.25 Tuesday 15:30 – 17:00 room 314–315 (L 15, 1–6) MET 931: Topics in Advanced Sampling Methods: Design and Causal Inference5 ECTSLecturer(s)
Course Type: elective courseCourse Number: MET 931Credits: 5Prerequisites
The reading course is aimed at Ph.D. students in or beyond their second year to support them during their research phase. 1st year PhD students are welcomed to attend the class as well.
Recommended: Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.
Course Content
This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.
In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.
The course is also part of the TRR 266 Accounting for Transparency
Learning outcomes:
The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.
- Analytical Skills/
Problem-Solving:
TRR Members are welcome to join the course
Schedule
Lecture Lecture 12.02.25 – 28.05.25 Wednesday 13:45 – 17:00 tba TAX 922: Reading Course Taxation Research5 ECTSLecturer(s)
Course Type: elective courseCourse Number: TAX 922Credits: 5Course Content
The course provides a forum to discuss recent state-of-the art papers in taxation research (mostly applied empirical). All covered papers are recently published or in the working paper stage. In each class session, one student briefly presents a research paper before the paper is discussed in class. All students are expected to read the research paper to be discussed in preparation for the class and it is one main objectives of the course that papers are lively discussed among all class participants.
Students can choose papers which they wish to present or the responsible instructors provide a selection from which to pick. Students are encouraged to choose papers which are on the reading list for their thesis. The course could also serve as a forum for discussing paper drafts of peers or researchers within the network.
In addition to presenting a paper in class, students are expected to write a referee report for a research paper. This will teach how to evaluate a paper critically and how to write a referee report.
The reading course is particularly aimed at 2nd and higher year Ph.D. students to support them during their research phase. 1st year PhD students are welcomed to attend the class as well. Students can attend and earn credits for both this class as well as the related class TAX 923 (which is taught in the fall semester).
Learning outcomes:
- Know your field and related fields: Learn about the literature, both in your own (sub-field) of interest and other fields.
- Commit to a reading routine for your thesis
- Community building: The reading group will spawn discussion and encourage community building
- Ability to present and confidence building: Learn how to present well. (This is often easier with a paper that somebody else wrote – one is not as emotionally involved in the question/
approach/ results as with one’s own paper.) - Discussion competence: Learn how to be a good seminar participant: Behave well, ask clear questions, discuss in an appropriate manner etc.
- Ability to understand: Learn how to read and approach research papers and learn to summarize the main message/
points of the paper - Participation in scientific discourse
- Learn how to evaluate a paper critically
- Writing a referee report
Form of assessment: Paper (referee report) 40 %, Presentation 30 %, Class Participation 30 %
Schedule
Lecture Lecture 13.02.25 – 22.05.25 Thursday 13:45 – 15:15 tba - Conceptual foundations of business taxation: optimal capital/