M.184.5235 Disclosure Theory | |
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(Disclosure Theory) |
Koordinator (coordinator): | Prof. Dr. Michael Ebert |
Ansprechpartner (contact): | Prof. Dr. Michael Ebert (michael.ebert[at]uni-paderborn.de) |
Credits: | 5 ECTS |
Workload: | 150 Std (h) |
Semesterturnus (semester cycle): | WS |
Studiensemester (study semester): | 1-4 |
Dauer in Semestern (duration in semesters): | 1 |
Lehrveranstaltungen (courses): | ||||||
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Nummer / Name (number / title) |
Art (type) |
Kontaktzeit (contact time) |
Selbststudium (self-study) |
Status (P/WP) (status) |
Gruppengröße (group size) | |
a) | K.184.52351 / Disclosure Theory | Seminar | 30 Std (h) | 120 Std (h) | P | |
Wahlmöglichkeiten innerhalb des Moduls (Options within the module): | ||||||
Keine |
Empfohlene Voraussetzungen (prerequisites): |
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M.184.4235 Theorie des externen Rechnungswesens – Eine Bewertungsperspektive M.184.2441 Game Theory
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Inhalte (short description): |
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This seminar deals with firms' voluntary disclosures towards investors and other stakeholders from a theoretical perspective. We develop a toolset to understand why firms disclose private information and under whcih sircumstances they don't. We discuss seminal papers of the field with a particular focus on the models used and the conclusions drawn from these models. The seminar aims at providing participants with an overview of the economic literature on voluntary disclosure and with the necessary skills to tackle analytical literature in their final theses. In writing exercises students learn how to handle research papers in their own texts, such as final theses. Exercises cover for example analyzing the structure of papers, the use of figures of speech, how to deal with analytical versus empirical research papers, how to cluster literature.
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Lernergebnisse (learning outcomes): |
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Fachkompetenz Wissen (professional expertise): |
Studierende...
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Fachkompetenz Fertigkeit (practical professional and academic skills): |
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Personale Kompetenz / Sozial (individual competences / social skills): |
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Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously): |
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Prüfungsleistungen (examinations) | |||
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Art der Modulprüfung (type of modul examination): Modulteilprüfungen | |||
Art der Prüfung (type of examination) |
Umfang (extent) |
Gewichtung (weighting) | |
a) | Portfolio | 12-15 S. | 100.00 % |
Studienleistung / qualifizierte Teilnahme (module participation requirements) |
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Nein |
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations) |
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Keine |
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points) |
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Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist |
Gewichtung für Gesamtnote (calculation of overall grade) |
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Das Modul wird mit der Anzahl seiner Credits gewichtet (Faktor: 1) |
Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes) |
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M.Sc. International Business Studies, M.Sc. Betriebswirtschaftslehre, M.Sc. International Economics and Management, M.Sc. Management Information Systems, M.Sc. Wirtschaftsinformatik, M.Sc. Wirtschaftspädagogik, M. Ed. Wirtschaftspädagogik M.Sc. International Business Studies, M.Sc. Betriebswirtschaftslehre, M.Sc. International Economics and Management, M.Sc. Management Information Systems, M.Sc. Wirtschaftsinformatik, M.Sc. Wirtschaftspädagogik, M.Ed. Wirtschaftspädagogik M.Sc. Betriebswirtschaftslehre M.Sc. International Business Studies M.Sc. International Economics and Management M.Sc. Management Information Systems M.Sc. Wirtschaftsinformatik M.Sc. Wirtschaftspädagogik M.Ed. Wirtschaftspädagogik M.Sc. Management M.Sc. Taxation, Accounting and Finance |
Umfang QT (participation requirements): |
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Lernmaterialien, Literaturangaben (learning material, literature): |
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Teilnehmerbegrenzung (participant limit): |
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Keine |
Sonstige Hinweise (additional information): |
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Weekly reading course. For each meeting students have to have read a
seminal paper and be prepared to discuss it actively in class. The
discussions are guided by the lecturer. |