In accordance with the entry profile set out in section 3.1 of this report, students who were admitted to the doctoral programme without having studies a research-oriented master’s programme in the areas of Accounting and/or Corporate Finance, or in related areas are required to complete the complementary training course are those.
In their first year, they are required to enrol in 6 to 9 credits of specific modules within the doctoral programme in order to gain solid theoretical, methodological and empirical foundations in the field of research relating to Accounting and Corporate Finance,
and to help them prepare for their doctoral thesis and carry out further research work in the future.
At the start of each academic year, the Doctoral Programme Academic Committee will specify the total number of complementary training credits required for each student according to their entry profile.
The modules, which the students will complete during the first academic year of their studies, are distributed as follows:

1. Theory and lines of research in accounting and corporate finance (3 Credits *ECTS)
The objective of this module is to deepen the students’ understanding the main theoretical approaches on which research in the field of accounting and corporate finance are based. This will allow the students to appropriately apply the approaches in future investigations.

2. Micro-econometrics applied to accounting and corporate finance (3 Credits *ECTS)
This module aims to provide the students with basic knowledge on the most relevant topics in micro-econometrics in the hopes that they will be able to choose the appropriate calculations and correctly use the databases and appropriate economic modules within the field of accounting and corporate finance.
The practical content in this module has two objectives--the knowledge and management of STATA, a statistical software for data science, and the ability to solve case studies, requiring the use of a variety of calculations explained in the theoretical module of the programme.

3. Quantitative research techniques I. Multivariate analysis (3 Credits *ECTS)
The objective of this module is to learn, establish and interpret multivariate statistical methods that allow for a deeper look at complex problems within the field of accounting and corporate finance.