FINANCIAL ACCOUNTING THEORY
FINANCIAL ACCOUNTING THEORY
- ISBN 13:
9780134166681
- ISBN 10:
013416668X
- Edition: 8th
- Format: Hardcover
- Copyright: 04/04/2019
- Publisher: Pearson
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Summary
Written in a friendly style with clear explanations, Financial Accounting Theory provides a thorough presentation of financial accounting theories.
Introduction;Accounting Under Ideal Conditions;The Decision Usefulness Approach to Financial Reporting;Efficient Securities Markets;The Value Relevance of Accounting Information;The Valuation Approach to Decision Usefulness;Valuation Applications;The Efficient Contracting Approach to Decision Usefulness; An Analysis of Conflict;Executive Compensation;Earnings Management;Standard Setting: Economic Issues;Standard Setting: Political Issues
Appropriate for Accounting Theory courses.