Theory 7th Edition by William R. Scott,
Patricia O'Brien Chapters 1 - 13,
Complete
, Contents
Chapter 1 Introduction ............................................................................................................ 1
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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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CHAPTER 1 I GL GL
NTRODUCTION
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 GL
1.5 A Note on Ethical Behaviour
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1.6 Rules-Based v. Principles-Based Accounting Standards GL GL GL GL
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 GL
1.12.2 Adverse Selection GL
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1.12.3 Moral Hazard
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1.12.4 Standard Setting
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1.12.5 The Process of Standard Setting
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1.13 Relevance of Financial Accounting Theory to Accounting Practice
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