Despite it is not the lattest version of the book, it is still a good book.
Synopsis:
Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels.This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.
Author(s): Willian R Scott
Edition: 3rd
Publisher: Prentice Hall
Year: 2003
Language: English
Pages: 520
Índice......Page 2
Capítulo 1......Page 12
Capítulo 2......Page 27
Capítulo 3 - The Decision Us fu,lness
Approach to F nancial
R orting......Page 62
Capítulo 4 - Efficient Securities
Markets......Page 102
Cap 5 - The Information Perspective on Decision Usefulness......Page 148
6.1 - Overview......Page 185
6.2 - Are Securities Market Efficient?......Page 186
6.3 - OTHER REASONS SUPPORTING A
MEASUREMENT PERSPECTIVE......Page 200
6.4 - THE VALUE RELEVANCE OF FINA CIALSTATEMENT INFORMATION......Page 201
6.5.1 - 3 Fórmulas para o valor da Empresa......Page 202
6.5.2 - Persistencia dos Lucros......Page 206
6.5.3 - Estimação do Valor da empresa......Page 209
6.5.4 - Estudos empíricos do modelo do Clean Surlus Model......Page 213
6.6 - Auditor's Legal Liability......Page 215
6.7 Conclusão......Page 216
Capítulo 7 - Measurement Perspectives Applications......Page 224
8.1 - Overview......Page 270
8.2 - The Rise of Economic Consequences......Page 271
8.3 Employee Stock Options......Page 273
8.4 - Accounting for Government Assistance......Page 278
8.5 - Stock MArket Reaction to Suceesful.........Page 281
8.6 - The relationship between Efficient Securities Market Theory and Economic Consequences......Page 283
8.7- The Positive Theory of Accounting......Page 284
9.1 - Overview......Page 309
9.2 - Understanding Game theory......Page 310
9.3 Model Manager-Investor Conflict......Page 311
9.4 Models of Cooperative Game Theory......Page 316
9.5 Implications of Agency Theory for Accounting......Page 329
9.6 - Reconciliation of Efficient Security Markets Theory with Economic Consequences......Page 332
9.7 Summary and Conclusions......Page 333
Cap 10 -Executive Compensation......Page 346
Cap 11 - Earnings Management......Page 379
Cap 12 - Standard Setting: Economic Issues......Page 422
Cap 13: Standard Setting: Political Issues......Page 458
Bibliografia......Page 495
Índice Remissivo......Page 510
