9780132072861

Financial Accounting Theory

by
  • ISBN13:

    9780132072861

  • ISBN10:

    0132072866

  • Edition: 5th
  • Format: Hardcover
  • Copyright: 1/21/2009
  • Publisher: Prentice Hall
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List Price: $201.19

Summary

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

Introduction
Accounting Under Ideal Conditions
The Decision Usefulness Approach to Financial Reporting
Efficient Securities Markets
The Information Perspective on Decision Usefulness
The Measurement Perspective on Decision Usefulness
Measurement Perspective Applications
Economic Consequences and positive Accounting Theory
An Analysis of Conflict
Executive Compensation
Earnings Management
Standard Setting: Economic Issues
Standard Setting: Political Issues
Bibliography
Index
Table of Contents provided by Publisher. All Rights Reserved.

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