Financial accounting theory
著者
書誌事項
Financial accounting theory
Prentice Hall, c1997
International ed
- : pbk
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注記
Bibliography: p. 399-409
Includes index
内容説明・目次
内容説明
Appropriate for undergraduate and graduate courses in Accounting Theory.
Scott explains financial accounting theory drawn from recent research. He provides a clear, easy-to-use framework for students to (1) place this theory in a financial accounting context, (2) explain and analyze the theory intuitively and (3) reveal the theory's relevance in understanding the practice of accounting.
目次
1. Introduction.
2. Accounting Under Ideal Conditions.
Overview. The Present Value Model Under Certainty. The Present Value Model Under Uncertainty. Reserve recognition Accounting. Historical Cost Accounting Revisited. Conclusions.
3. The Decision-Usefulness Approach to Financial Reporting.
Overview. The Decision-Usefulness Approach. Single-Person Decision Theory. The Rational, Risk-Averse Investor. The Principle of Portfolio Diversification. The Optimal Investment Decision. Portfolio Risk. The Reaction of Professional Accounting Bodies to the Decision-Usefulness Approach. Conclusions on Decision Usefulness.
4. Efficient Securities Markets.
Overview. Efficient Securities Markets. A Capital Asset Pricing Model. Implications of Security Market Efficiency for Financial Reporting. The Informativeness of Price. Information Asymmetry. The Social Significance of Properly Working Securities Markets. Examples of Full Disclosure. Summary and Conclusions.
5. The Information Perspective on Decision Usefulness.
Overview. Outline of the Research Problem. The Ball and Brown Study. Earnings Response Coefficients. Extraordinary Items. A Caveat. Estimating Beta. The Information Content of RRA Information. Summary and Conclusions.
6. The Measurement Perspective on Decision Usefulness.
Overview. Reasons for Valuations. Ohlson's Clean Surplus Theory. Longstanding Valuation Examples. More Recent Valuation-Oriented Standards. Financial Instruments. Summary and Conclusions.
7. Economic Consequences.
Overview. The Rise of Economic Consequences. Foreign Exchange Translation-Practice and Theory. The ERCs of Multinational Firms. Accounting for the Investment Tax Credit. Stock Market Reaction to Successful-Efforts Accounting in the Oil and Gas Industry. The Relationship Between Efficient Market Theory and Economic Consequences.
8. The Positive Theory of Accounting.
Outline of Positive Accounting Theory. The Three Hypotheses of Positive Accounting Theory. Empirical Positive Accounting Theory Research. Distinguishing the Opportunistic and Efficent Contracting Versions of Positive Accounting Theory. Conclusions.
9. An Analysis of Conflict.
Overview. Understanding Game Theory. A Non-Cooperative Game Model of Manager-Investor Conflict. Agency Theory. Implications of Agency Theory for Financial Accounting. Reconciliation of Efficient Market Theory with Economic Consequences. Conclusion.
10. Executive Compensation.
Overview. A Managerial Compensation Plan. The Theory of Executive Compensation. The Role of Risk in Executive Compensation. The Politics of Executive Compensation. Summary.
11. Earnings Management.
Overview. Earnings Management for Bonus Purposes. Other Motivations for Earnings Management. Patterns of Earnings Management. Is Earnings Management "Good" or "Bad?" Summary and Conclusions.
12. Standard Setting: Theoretical Issues.
Overview. Regulation of Economic Activity. Private Incentives for Information Production. Sources of Market Failure. Forces to Limit Market Failure. Is Regulation Needed? Conclusion.
13. Standard Setting: Political Issues.
Overview. Two Theories of Regulation. Standard Setting in the United States. The International Accounting Standards Committee. Relationship to Theories of Regulation. An Example of Constituency Conflict. Criteria for Standard Setting. Conclusions.
Bibliography.
Index.
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