Financial accounting
The Financial Accounting research area focuses on the role of accounting principles (IFRS and/or US-GAAP) and corporate disclosure in increasing market efficiency. Particular effort is put in investigating: the trade-off between reliability and relevance of accounting information; management discretionality in providing accounting information; market participants' reactions to corporate disclosure. Financial Accounting deploys mainly quantitative methods using international databases and hand-collected data. The results of this area of research are relevant for market participants, managers, standard setters, and practitioners.
FACULTY
