Financial accounting theory

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"This book began as a series of lesson notes for a financial accounting theory course of the Certifi ed General Accountants' Association of Canada (CGA). The lesson notes grew out of a conviction that we have learned a great deal about the role of financial accounting and reporting in our society from securities markets and information economics-based research conducted over many years, and that fi nancial accounting theory comes into its own when we formally recognize the information asymmetri…

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Title Statements

Full title :Financial accounting theory / William R. Scott, University of Waterloo, Patricia C. O'Brien, University of Waterloo.

Summary

Edition Statements

Publication Date:2019.
Edition:Eighth edition

Publication Statements

Publisher(s):Pearson Canada Inc
Place of Publication:Toronto
Language:eng
Publication Date:2019.

The Physical Object

Description:xx, 632 pages : : illustrations ; : 25 cm

Edition Identifiers

ISBN:9780134166681, 013416668X
oclc:on1080210977
LC Classification:HF5625
Dewey Decimal:657/.044

1. Introduction -- 2. Accounting under ideal conditions -- 3. The decision-usefulness approach to financial reporting -- 4. Efficient securities markets -- 5. The value relevance of accounting information -- 6. The valuation approach to decision usefulness -- 7. Valuation applications -- 8. Efficient contracting theory and accounting -- 9. An analysis of conflict -- 10. Executive compensation -- 11. Earnings management -- 12. Standard setting: economic issues -- 13. Standard setting: political issues.