Financial accounting theory

Bibliographic Details
Main Author: Scott, William R. , 1931- (Author)
Format: Book
Language:English
Published: Toronto : Pearson Prentice Hall , c2006
Edition:4th ed
Subjects:
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