Financial Accounting Theory

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.

Imprint: Pearson
Language: English
Publication Year: 2019
Format: Hardcover
Course Code: ACC493,SUSS