Financial accounting theory
Author(s)
Bibliographic Information
Financial accounting theory
Pearson Prentice Hall, c2009
5th ed
Available at 48 libraries
Note
Bibliography: p. [513]-530
Includes index
Description and Table of Contents
Description
Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels.
This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.
Table of Contents
1. Introduction
2. Accounting Under Ideal Conditions
3. The Decision Usefulness Approach to Financial Reporting
4. Efficient Securities Markets
5. The Information Perspective on Decision Usefulness
6. The Measurement Perspective on Decision Usefulness
7. Measurement Perspective Applications
8. Economic Consequences and positive Accounting Theory
9. An Analysis of Conflict
10. Executive Compensation
11. Earnings Management
12. Standard Setting: Economic Issues
13. Standard Setting: Political Issues
Bibliography
Index
by "Nielsen BookData"