Financial Accounting Theory
(Sprache: Englisch)
Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels. This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and...
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Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels. This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.
Inhaltsverzeichnis zu „Financial Accounting Theory “
1. Introduction 2. Accounting Under Ideal Conditions 3. The Decision Usefulness Approach to Financial Reporting 4. Efficient Securities Markets 5. The Information Perspective on Decision Usefulness 6. The Measurement Perspective on Decision Usefulness 7. Measurement Perspective Applications 8. Economic Consequences and positive Accounting Theory 9. An Analysis of Conflict 10. Executive Compensation 11. Earnings Management 12. Standard Setting: Economic Issues 13. Standard Setting: Political Issues Bibliography Index
Bibliographische Angaben
- Autor: William R. Scott
- 2009, 546 Seiten, mit Schwarz-Weiß-Abbildungen, Maße: 17,7 x 24 cm, Gebunden, Englisch
- Verlag: Prentice Hall
- ISBN-10: 0132072866
- ISBN-13: 9780132072861
Sprache:
Englisch
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