Financial Accounting Theory (8版)

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書名：Financial Accounting Theory 8/E 作者：Scott 出版社：PEARSON 出版日期：2020/01/00 ISBN：9780134166681 內容簡介 • Theory in Practice: These vignettes provide real-world cases that illustrate the theoretical concepts. Some are pursued further in end-of-chapter Questions and Problems. • Examples: Numerical examples with detailed commentary about the method of solution make the theory more concrete, reinforcing students' learning. • Figures: Each chapter begins with a schematic figure. The figure at the start of Chapter 1 shows the design of the book, and each subsequent chapter starts with a figure showing the design of that chapter. • Questions and Problems: Each chapter except Chapter 1 ends with questions and problems that allow students to test, and sometime extend, their understanding of the chapter's contents. 目錄 1 Introduction 2 Accounting Under Ideal Conditions 3 The Decision-usefulness Approach to Financial Reporting 4 Efficient Securities Markets 5 The Value Relevance of Accounting Information 6 The Valuation Approach to Decision Usefulness 7 Valuation Applications 8 Efficient Contracting Theory and Accounting 9 An Analysis of Conflict 10 Executive Compensation 11 Earnings Management 12 Standard Setting: Economic Issues 13 Standard Setting: Political Issues