The Routledge Companion to Financial Accounting Theory (eBook, ePUB)

Redaktion: Jones, Stewart

• Format: ePub

Produktbeschreibung

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices.

The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention.

This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 558
• Erscheinungstermin: 22. Mai 2015
• Englisch
• ISBN-13: 9781135107253
• Artikelnr.: 47890396

Autorenporträt

Stewart Jones is Professor of Accounting at the University of Sydney, Australia. He is co-author of the bestselling textbook Financial Accounting Theory, Third Edition (2009, Cengage) and edits the prestigious accounting journal, Abacus

Inhaltsangabe

1. Development of Financial Accounting Theory 2. History of Financial
Accounting Theory in Britain 3. Financial Accounting and Reporting in the
United States of America: 1820-2010, Toward the sunshine from the shadows
4. Evolution of Early Practice Descriptive Theory in Accounting 5.
Accounting and the Decision Usefulness Framework 6. Price Variation and
Inflation Accounting Research 7. Standard Setting, Politics and Change
Management: A personal perspective 8. International Differences in IFRS
Adoptions and IFRS Practices 9. Fair Value and the Great Financial Crisis
10. Fair Value and IFRS 11. Valuation Models: An issue of accounting theory
12. Earnings Management: Implications and controversies13. Agency Theory:
Usefulness and implications for financial accounting 14. Disclosure and the
Cost of Capital: A survey of the theoretical literature 15. A Bayesian
Understanding of Information Uncertainty and the Cost of Capital 16.
Controlling for Risk in Accounting Research17. Financial Measurement and
Financial Markets 18. Social Theorisation of Accounting: Challenges to
Positive Research 19. True and Fair, A Business Ethos 'Par Excellence' 20.
Accounting for the Carbon Challenge 21. Corporate Sustainability Reporting:
Theory and practice