Positive Accounting Theory
Author: Ross L. Watts
Publisher:
Published: 2004
Total Pages: 388
ISBN-13: 9789867491138
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Positive Accounting Theory
Positive Accounting Theory
Author: Ross L. Watts
Publisher:
Published: 1986
Total Pages: 388
ISBN-13: 9780136861898
DOWNLOAD EBOOK →Accounting Theory
Author: Jayne Godfrey
Publisher: Wiley
Published: 2003-07-25
Total Pages: 0
ISBN-13: 9780470802373
DOWNLOAD EBOOK →Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Financial Accounting Theory and Analysis
Author: Richard G. Schroeder
Publisher: John Wiley & Sons
Published: 2019-10-01
Total Pages: 674
ISBN-13: 1119577772
DOWNLOAD EBOOK →Financial 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.
Accounting Theory
Author: Harry I. Wolk
Publisher: SAGE
Published: 2008
Total Pages: 697
ISBN-13: 1412953456
DOWNLOAD EBOOK →Presents 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.
The Rise and Fall of Positive Accounting Theory
Financial Accounting Theory
Author: William Robert Scott
Publisher:
Published: 1997
Total Pages: 440
ISBN-13:
DOWNLOAD EBOOK →Scott 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.
Accounting and Corporate Reporting
Author: Soner Gokten
Publisher: BoD – Books on Demand
Published: 2017-09-20
Total Pages: 342
ISBN-13: 953513549X
DOWNLOAD EBOOK →We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
The Possibility and Utility of Positive Accounting Theory
