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9780134166681

FINANCIAL ACCOUNTING THEORY

  • ISBN 13:

    9780134166681

  • ISBN 10:

    013416668X

  • Edition: 8th
  • Format: Hardcover
  • Copyright: 04/04/2019
  • Publisher: Pearson

Note: Not guaranteed to come with supplemental materials (access cards, study guides, lab manuals, CDs, etc.)

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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.

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