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Author: Brian A Rutherford
Publisher: SAGE
Published: 2000
Total Pages: 196
ISBN-13: 9780761966074
DOWNLOAD EBOOKThis book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.
Author: Andrew Higson
Publisher: SAGE
Published: 2002-12-13
Total Pages: 242
ISBN-13: 1446229629
DOWNLOAD EBOOK`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Author: Harry I. Wolk
Publisher: SAGE
Published: 2008
Total Pages: 697
ISBN-13: 1412953456
DOWNLOAD EBOOKPresents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author: William Robert Scott
Publisher:
Published: 1997
Total Pages: 440
ISBN-13:
DOWNLOAD EBOOKScott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.
Author: Gaétan Breton
Publisher: Emerald Group Publishing
Published: 2018-11-30
Total Pages: 257
ISBN-13: 1787697932
DOWNLOAD EBOOKDrawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Author: Richard G. Schroeder
Publisher: John Wiley & Sons
Published: 2019-10-01
Total Pages: 674
ISBN-13: 1119577772
DOWNLOAD EBOOKFinancial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Author: Lawrence David Brown
Publisher: Business Publications, Incorporated
Published: 1987
Total Pages: 474
ISBN-13: 9780256037234
DOWNLOAD EBOOKAuthor: D A V I D ALEXANDER
Publisher: Springer
Published: 2013-12-01
Total Pages: 474
ISBN-13: 1489971181
DOWNLOAD EBOOKAuthor: Thomas E. Copeland
Publisher:
Published: 2013-07-17
Total Pages: 924
ISBN-13: 9781292021584
DOWNLOAD EBOOKThis classic textbook in the field, now completely revised and updated, provides a bridge between theory and practice. Appropriate for the second course in Finance for MBA students and the first course in Finance for doctoral students, the text prepares students for the complex world of modern financial scholarship and practice. It presents a unified treatment of finance combining theory, empirical evidence and applications.
Author: Oliveira, Jonas da Silva
Publisher: IGI Global
Published: 2019-03-22
Total Pages: 362
ISBN-13: 1522578188
DOWNLOAD EBOOKThe fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
