Theory 7th Edition by William R. Scott, Patricia
O'Bri
en
Chap
ters 1
- 13,
,Complet
,Contents
Chapter 1 gw Introduction ..............................................................................................................1
Chapter 2 Accounting Under Ideal Conditions ............................................................ 7
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Chapter 3 The Decision Usefulness Approach to Financial Reporting ................ 68
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Chapter 4 Efficient Securities Markets ..............................................................................129
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Chapter 5 The Value Relevance of Accounting Information ....................................153
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Chapter 6 The Measurement Approach to Decision Usefulness ............................194
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Chapter 7 Measurement Applications ............................................................................. 237
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Chapter 8 The Efficient Contracting Approach to Decision Usefulness .............. 285
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Chapter 9 An Analysis of Conflict.................................................................................... 321
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Chapter 10 Executive Compensation ............................................................................... 371
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Chapter 11 Earnings Management ................................................................................... 425
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Chapter 12 Standard Setting: Economic Issues ............................................................487
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Chapter 13 Standard Setting: Political Issues ................................................................527
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Pearson Canada Inc.
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, Scott, Financial Accounting Theory
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Instructor’s Solutions Manual Chapter
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1
CHAPTER 1 IN gw gw
TRODUCTION
1.1 The Objective of This Book
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1.2 Some Historical Perspective
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1.3 The 2007-2008 Market Meltdowns
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1.4 Efficient Contracting gw
1.5 A Note on Ethical Behaviour
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1.6 Rules-Based v. Principles-Based Accounting Standards
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1.7 The Complexity of Information in Financial Accounting and Reporting
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1.8 The Role of Accounting Research
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1.9 The Importance of Information Asymmetry
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1.10 The Fundamental Problem of Financial Accounting Theory
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1.11 Regulation as a Reaction to the Fundamental Problem
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1.12 The Organization of This Book
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1.12.1 Ideal Conditions gw
1.12.2 Adverse Selection gw