Financial Accounting Theory

William Scott

• 17 december 2019
• 9780134166681

Samenvatting:

Written in a friendly style with clear explanations, Financial Accounting theory provides a thorough presentation of financial accounting theories. KEY TOPICS: Introduction;Accounting Under Ideal Conditions;the Decision Usefulness Approach to Financial Reporting;Efficient Securities Markets;the Value Relevance of Accounting Information;the Valuation Approach to Decision Usefulness;Valuation Applications;the Efficient Contracting Approach to Decision Usefulness; An Analysis of Conflict;Executive Compensation;Earnings Management;Standard Setting: Economic Issues;Standard Setting: Political Issues MARKET: Appropriate for Accounting theory courses.