Humboldt-Universität zu Berlin - Humboldt Graduate School of Business

Empirical Accounting Research

Prof. Dr. Joachim Gassen, Humboldt-Universität zu Berlin

September 14-17, 2010

Room: Room 22, SPA 1

Course Administrator: Joachim Gassen, gassen{at}


This 6 ECTS credit course is part of the accounting specialization of the HGSB. It is tailored towards second year doctoral students which have an active interest in persuing a research carreer in accounting and related fields of finance and/or information economics. The course is offered in cooperation with the doctoral program of the German Association of Business Research (VHB).


This course focuses on empirical archival accounting research, covering theoretical, methodological and technical aspects of this research program. After this course, participants should
  • have a clear understanding about the theoretical foundations of positive and capital market-linked accounting research,
  • understand the methodological approaches to and common pitfalls of empirical archival research designs,
  • have acquired information about the concept, usability and inter-operability of different data sources, like Compustat, CRSP, Worldscope, Datastream and I/B/E/S,
  • and, using the statistical software packages STATA and/or SAS, have gathered first experiences in designing and conducting a large-scale research project.


The course will consist of a combination of lectures, paper presentations by students, and a project conducted by the students in a lab-style atmosphere. The syllabus can be downloaded here.