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I. OBJECTIVE The main objective of this graduate course is to prepare the graduate students to do research on micro and macro accounting. In addition, during the course many papers of aggregate accounting information will be discussed to show how macro-accounting information could be useful to understand macroeconomic forces and how it can be used to predict or complement macroeconomic information such as gross domestic product, inflation, investment and others. II. COURSE OVERVIEW This graduate course will present and discuss the state of the art of financial accounting research on micro and macro accounting and how one level affects each other. Micro accounting information is useful and helpful to predict future earnings and stock returns. However, macro-accounting literature is an emerging subject in accounting and economics. This literature is also known as aggregate accounting information. III. TEACHING/LEARNING METHODOLOGY Lectures and seminars try to stimulate and encourage students participation in class to discuss or to present papers as well as to share ideas and potential research questions.

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