Carol Seregni is an Assistant Professor of Accounting at the Wharton School. Her research focuses on disclosure regulation and firm transparency. Professor Seregni completed her doctoral studies at the University of Mannheim and held a two-year non-degree visiting Ph.D. position at the University of Chicago, Booth School of Business. She received a Master of Science in Accounting, Financial Management, and Control from Bocconi University, a Master in Management from the University of Mannheim, and a Bachelor of Science in Management from Bocconi University. She is currently a research fellow at TRR 266 Accounting for Transparency.
This is Part II of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.
This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.
ACCT9410 - Research in Acct II
This is Part II of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.