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I think you do not need to be very specific. For example, you can mention you are interested in accounting conservatism, debt contracting issues, corporate financial reporting decisions, etc if you apply for Chicago Booth or you can mention international accounting, executive compensation, behavioral finance, etc, if you apply for Stanford, earnings management if you apply for Berkeley.You may also mention that your interests are not confined in these areas. The bottom line is that you understand what is going on and you have sufficient background. |
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