Financial accounting theory
by Scott, William R., (William Robert)
"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…
Read More ↓Title Statements
- Full title :Financial accounting theory / William R. Scott, University of Waterloo, Patricia C. O'Brien, University of Waterloo.
Summary
"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 asymmetries that pervade business relationships."--
Read More ↓Edition Statements
- Publication Date:2020
- Edition:Eighth edition
Publication Statements
- Publisher(s):Pearson Canada Inc
- Place of Publication:North York, Ontario
- Language:eng
- Publication Date:2020
The Physical Object
- Description:xx, 632 pages ; : 25 cm
Edition Identifiers
- ISBN:9780134166681, 013416668X
- oclc:on1114984001
- LC Classification:HF5635
- Dewey Decimal:657/.044
Table of Contents
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 -- Efficient contracting theory and accounting -- An analysis of conflict -- Executive compensation -- Earnings management -- Standard setting: economic issues -- Standard setting: political issues.
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