Financial Accounting Theory. 5th ed. paper 560 p.
Scott. 著
目次
1. Introduction 2. Accounting Under Ideal Conditions 3. The DecisionUsefulness Approach to Financial Reporting 4. Efficient Securities Markets5. The Information Perspective on Decision Usefulness 6. The MeasurementPerspective on Decision Usefulness 7. Measurement Perspective Applications8. Economic Consequences and positive Accounting Theory 9. An Analysis ofConflict 10. Executive Compensation 11. Earnings Management 12. StandardSetting: Economic Issues 13. Standard Setting: Political IssuesBibliography Index
