Financial reporting, information and capital marketsMaterial type: TextPublication details: Pitman, London : 1992Description: viii, 376 pagesISBN: 9780273034643; 0273034642 Subject(s): AccountingDDC classification: 657.3
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1.Introduction PART 1: ECONOMIC INCOME AND WEALTH MEASURES2.The market provision of accounting information 3.Wealth and income measurement 4.Ex post economic wealth and income: problems with the economic approach to income and wealthmeasurement PART 2: ACCOUNTING INFORMATION UNDER UNCERTAINTY5.Accounting and decision-making under uncertainty 6.Accounting and information economics 7.The value of information for private use and the utility of public information 8.Economic income and wealth under uncertainty 9.The informativeness of accounting reports: an empirical perspective PART 3: THE REGULATION OF ACCOUNTING10.Some economic problems in the provision of accounting information 11.The regulation of accounting 12.The conceptual Frameworks approach PART 4: ACCOUNTABILITY. POSITIVE ACCOUNTING THEORY AND AGENCY13.Accountability, agency and positive accounting theory 14.Agent and principal models
This text reviews the theory of the economic measurement of income and wealth in financial accounting and presents an informational perspective on accounting information. It is aimed primarily at second and third year accounting undergraduates and first year postgraduates.