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Students admitted to the PhD programme who have not taken a research-oriented master's degree in the areas of Accounting, Corporate Finance or other related areas must take complementary courses. Specifically, during the first year of enrolment, they must take between 6 and 9 credits of subjects specific to the doctoral programme that will enable them to acquire a solid theoretical, methodological and empirical foundation in research in the areas of Accounting and Corporate Finance and to prepare their doctoral thesis and carry out other research work in the future.

The CAPD will establish, at the beginning of each academic year, the total number of credits that each admitted student will have to take from the complementary training courses, taking into account the student's entry profile.

The subjects, which will be taken during the first year of the students' enrolment, are distributed as follows:

1. Theories and Lines of Research in Accounting and Corporate Finance (3 ECTS Credits)

The aim of this subject is to study in depth the main theoretical approaches that underpin the research being carried out in the field of Accounting and Corporate Finance. This will enable students to apply them appropriately in the context of their future research.

2. Microeconometrics applied to Accounting and Corporate Finance (3 ECTS credits)

This module aims to provide students with basic knowledge of the most up-to-date topics in Microeconometrics, so that they can choose the most appropriate estimators and exploit both the databases and the appropriate economic models in the field of accounting and corporate finance. The practical content of this course has two objectives: on the one hand, the knowledge and management of the statistical-econometric package STATA; on the other hand, and in each of the questions, to be able to solve practical cases that require the use of the various estimators explained in the theoretical part of the programme.

3. Quantitative research techniques I. Multivariate Analysis (3 ECTS credits)

The aim of this course is to introduce, implement and interpret multivariate statistical methods that allow students to tackle complex problems in the area of accounting and corporate finance.