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.
Table of Contents
1. Introduction
2. Accounting Under Ideal Conditions
3. The Decision Usefulness Approach to Financial Reporting
4. Efficient Securities Markets
5. The Information Perspective on Decision Usefulness
6. The Measurement Perspective on Decision Usefulness
7. Measurement Perspective Applications
8. Economic Consequences and positive Accounting Theory
9. An Analysis of Conflict
10. Executive Compensation
11. Earnings Management
12. Standard Setting: Economic Issues
13. Standard Setting: Political Issues
Bibliography
Index
