On March 11-13, the doctoral seminar on Empirical Research in Accounting took place at the University of Graz, held by Professor Beatriz García Osma from the University of Madrid. The seminar covered four key topics in empirical accounting research: Financial Reporting Quality, Earnings Management, Conservatism in Accounting, and The Role of Narrative Disclosure. Professor García Osma presented the four topics from scratch in order to provide a deep understanding of the research context and the developments in this area of accounting research in the last decades. The PhD students enjoyed a very informative lecture that gave a thorough insight into the fundamentals of these topics and provided motivation for further research.
