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5t Edition by William R. Scott, Patricia O'Brien Chapters
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5t 1 - 13, Complete
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, Contents
Chapter 1 5t Introduction.................................................................................................. 1
Chapter 2 5t Accounting Under Ideal Conditions ........................................................... 7
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Chapter 3 5t The Decision Usefulness Approach to Financial Reporting........................ 68
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Chapter 4 5t Efficient Securities Markets ....................................................................... 129
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Chapter 5 5t The Value Relevance of Accounting Information ...................................... 153
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Chapter 6 5t The Measurement Approach to Decision Usefulness ................................. 194
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Chapter 7 5t Measurement Applications ........................................................................ 237
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Chapter 8 5t The Efficient Contracting Approach to Decision Usefulness ...................... 285
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Chapter 9 5t 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
5t 5t 5t Instructor’s Solutions Manual Chapter 1
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CHAPTER 1 5t
INTRODUCTIO
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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 5t
1.5 A Note on Ethical Behaviour
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1.6 Rules-Based v. Principles-Based Accounting Standards 5t 5t 5t 5t
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 5t
1.12.2 Adverse Selection 5t
1.12.3 Moral Hazard 5t
1.12.4 Standard Setting 5t
1.12.5 The Process of Standard Setting 5t 5t 5t 5t
1.13 Relevance of Financial Accounting Theory to Accounting Practice
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