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FINANCIAL ACCOUNTING THEORY

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FINANCIAL ACCOUNTING THEORY by Scott, William R.; O'Brien, Patricia, 9780134166681
Note: Supplemental materials are not guaranteed with Rental or Used book purchases.
  • ISBN: 9780134166681 | 013416668X
  • Cover: Hardcover
  • Copyright: 4/4/2019
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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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