Financial accounting theory. /
William R. Scott.
- 5th ed.
- Toronto : Pearson/Prentice Hall, c2009.
- xii, 546 p. : ill. ; 24 cm.
Includes bibliographical references (p. [513]-530) and index.
Contents: Introduction -- Accounting under ideal conditions -- The Decision usefulness approach to financial reporting -- Efficient securities markets -- The Information approach to decision usefulness -- The Measurement approach to decision usefulness -- Measurement applications -- Economic consequences and positive accounting -- An Analysis of conflict -- Executive compensation -- Earnings management -- Standard setting: economic issues -- Standard setting: political issues.