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Financial Accounting Theoryby Scott, William R.
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Table of Contents
1 Introduction [Note: Chapter 1 index revisions not track changed]
2 Accounting Under Ideal Conditions
3 The Decision Usefulness Approach to Financial Reporting
4 Efficient Securities Markets
5 The Information Approach to Decision Usefulness
6 The Measurement Approach to Decision Usefulness
7 Measurement Applications [Note: Chapter 7 not track changed]
8 Economic Consequences and Positive Accounting Theory
9 An Analysis of Conflict
10 Executive Compensation
11 Earnings Management
12 Standard Setting: Economic Issues [Note: Chapter 12 not track-changed]
13 Standard Setting: Political Issues