TY  - BOOK
AU  - Scott William R. 
TI  - Financial accounting theory
SN  - 9780130655776
U1  - 657.044 SCO 
PY  - 2003///
CY  - Toronto
PB  - Prentice Hall, 
KW  - Accounting
N1  - Includes index; Introduction
Accounting under ideal conditions
The decision usefulness approach to financial reporting
Efficient securities markets
The information perspective on decision usefulness
The measurement perspective on decision usefulness
Measurement perspective applications
Economic consequences and positive accounting theory
An analysis of conflict
Executive compensation
Earnings management
Standard setting : economic issues
Standard setting : political issues
N2  - This is a book about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need at least one course which critically examines the broader implications of financial accounting for the fair and efficient operation of our economy. This book's objective is to give the reader an understanding of the current financial accounting and reporting environment
ER  -