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Seminar in Financial Accounting

Kurs ID
Art des Kurses
BSc Kurs
FS 2024
Prof. Dr. Martin Glaum
Bitte beachten Sie, dass AustauschstudentInnen im BSc-Programm der WHU eine höhere Anzahl an Credits erwerben als hier aufgeführt. Für weitere Informationen wenden Sie sich bitte direkt an das [International Relations Office].

This seminar aims at providing insights into research on mergers & acquisitions (M&A) and their financial accounting implications. M&A are among the most important, and most complex, decision problems that company managers can take. The transactions often involve large sums of money, and they can profoundly change the size and structure of companies, with potentially large effects on firm value. Thus, investors and other firm stakeholders should have an interest in transparent and reliable financial accounting and reporting on M&A transactions. In this seminar, we will focus on a few select areas of current academic research. The seminar will also equip you with essential expertise in academic research that will be helpful to you when you subsequently work on your Bachelor (and Master) thesis. A further benefit of the seminar is that you will train your presentation skills, an important competency for academics and executives alike.

Seminar topics:

1.            Mergers & acquisitions – who gains, and who doesn’t?

2.            The financing effects of mergers & acquisitions

3.            Mergers & acquisitions – The monitoring role of financial analysts

4.            Mergers & acquisitions: Debt market effects

5.            M&A accounting – Is goodwill an asset?

6.            M&A accounting – The goodwill amortization debate

7.            M&A acquisition price allocation and determination of goodwill

8.            The determinants of goodwill impairment


Seminar timeline:

Monday, 22 January, 11:30 – 15:15: Kick-off meeting

Thursday, 7 March, 8:00 – 17:00: Seminar presentations

Personal attendance of the kick-off meeting and the seminar presentations is required.

Date Time
Monday, 22.01.2024 11:30 - 15:15
Thursday, 07.03.2024 08:00 - 18:45
Turabian, K. L.: A Manual for Writers of Research Papers, Theses, and Dissertations: Chicago Style for Students and Researchers, 9th ed., 2018. Topic-specific literature will be provided.
Written summary-report and presentation.
Schriftliche Hausarbeit (2/3) und Präsentation (1/3)
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