The Routledge Companion to Financial Accounting Theory

ISBN-13: 9780367656294 / Angielski / Miękka / 2020 / 538 str.

Stewart Jones

Opis

The on-going global financial crisis has led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate reporting in particular. This comprehensive, authoritative volume offers students, academics, regulators and practitioners an overview of the current scholarship and practice of

Spis treści

1. Development of Financial Accounting Theory  2. History of Financial Accounting Theory in Britain  3. Financial Accounting and Reporting in the United States of America: 1820-2010, Toward the sunshine from the shadows  4. Evolution of Early Practice Descriptive Theory in Accounting  5. Accounting and the Decision Usefulness Framework  6. Price Variation and Inflation Accounting Research  7. Standard Setting, Politics and Change Management: A personal perspective  8. International Differences in IFRS Adoptions and IFRS Practices  9. Fair Value and the Great Financial Crisis  10. Fair Value and IFRS  11. Valuation Models: An issue of accounting theory  12. Earnings Management: Implications and controversies  13. Agency Theory: Usefulness and implications for financial accounting  14. Disclosure and the Cost of Capital: A survey of the theoretical literature 15. A Bayesian Understanding of Information Uncertainty and the Cost of Capital 16. Controlling for Risk in Accounting Research  17. Financial Measurement and Financial Markets  18. Social Theorisation of Accounting: Challenges to Positive Research  19. True and Fair, A Business Ethos ‘Par Excellence’  20. Accounting for the Carbon Challenge  21. Corporate Sustainability Reporting: Theory and practice 　

O autorze

Stewart Jones is Professor of Accounting at the University of Sydney, Australia. He is co-author of the bestselling textbook Financial Accounting Theory, Third Edition (2009, Cengage) and edits the prestigious accounting journal, Abacus