Financial Accounting


Employing commercial databases and hand-collected datasets and using mainly empirical research methods, the Financial Accounting theme of ERIM’s highly respected Finance and Accounting programme develops new knowledge that pushes forward the frontiers of management science for academics and practitioners alike.

The relevance and value of research in this particular theme has been highlighted time and time again by the unceasing debate about whether firms provide sufficient financial insights and whether financial analysts and investors are able to process this information correctly.

At the same time, unexpected bankruptcies in recent years raise questions, not only as to whether sufficient information was provided, but also why professional users of financial information were not able to predict the impending failures.

In broad terms, some of the crucial issues addressed by the Financial Accounting research theme include:

  • Why, how and when firms provide information.
  • What incentives they have to disclose their information.
  • How investors and financial analysts use this information efficiently. 
  • The impact of accounting choices and earning management practices on the cost of capital and credit ratings.
  • The role of analyst forecasts, understanding what determines their bias, and investigating whether this bias can be corrected.

Members of the Finance and Accounting programme regularly see their research published in top tier journals and presented at leading conferences. Faculty members also serve on the editorial boards of respected journals such as: Abacus, Accounting and Finance, Applied Economics, British Accounting Review, Contemporary Accounting Research, Energy Finance, European Accounting Review, International Journal of Corporate Governance, International Journal of Forecasting, Journal of Applied Econometrics, Journal of Banking and Finance, Journal of Econometrics, Management Control & Accounting, and Quarterly Review of Economics and Finance.


ERIM takes great pride in developing a collaborative and highly professional working environment where researchers share common goals and strive together to achieve impactful research that reaches the highest academic standards.