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The growing importance of the regulation of financial information, both in and outside of capital markets, and their influence on the behaviour of economic agents has encouraged the development of research areas that our Programme tries to contribute to. With this objective, the preparation of doctoral theses is posed and, to a certain extent, it is grouped around the following topics: (i) the impact of the accounting information on the valuation and performance of the assets, (ii) the quality of the information and the audit market, (iii) corporate financial information and corporate governance, and (iv) the financial and fiscal policies of listed and unlisted companies. Certainly it is a non-exhaustive relationship, since in the framework of the research lines (B) and (C) there are also other areas such as: (v) the problem of financial information in the public sector, and (vi) the design, implementation and use of accounting systems.

Both the specific training acquired through doctoral studies and the obtaining of a doctor's degree broadly increase the range of professional opportunities. The development of critical thinking and the application of the scientific method to the analysis of problems, which characterise the way of learning in these studies, provide the doctoral student with tools, skills and abilities of great use in any professional field. In addition, the doctor's degree opens the doors to the academic world and other research institutions, both public and private.

Through the accomplishment and defence of the doctoral thesis it is tried to obtain a series of basic competitions, among which they emphasise:
• Systematic understanding of a field of study and mastery of the abilities and research methods related to said field.
• Ability to conceive, design or create, implement and adopt a substantial process of research or creation.
• Ability to contribute to the expansion of the boundaries of knowledge through an original investigation.
• Ability to conduct a critical analysis and evaluation and synthesis of new and complex ideas.
• Ability to communicate with the academic and scientific community and with the society in general about their fields of knowledge in the modes and languages commonly used in their international scientific community.
• Ability to promote, in academic and professional contexts, scientific, technological, social, artistic or cultural progress within a knowledge-based society.