- ISBN: 9780134166681 | 013416668X
- Cover: Hardcover
- Copyright: 4/4/2019
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.