Stewart Jones (ed.) – The Routledge Companion to Financial Accounting Theory

Stewart Jones (ed.) – The Routledge Companion to Financial Accounting Theory
English | eBook | Size: 3.09 MB

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices.

The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention.

This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Contents:
List of figures
List of tables
Contributors
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 to 2010: Toward sunshine from shadows
4 Evolution of early practice descriptive theory in accounting
5 Accounting and the decision usefulness network
6 Price variation and inflation accounting research
7 Standard setting, politics, and change management
8 International differences in IFRS adoption and IFRS practice
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 throry: Useffulness and implications for financial accounting
14 Disclosure and the cost of capital: A survey of the theoretical literature
15 A Bayesian understanding of information unceretainty 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
Index

Format: EPUB
Length: 559 pages
Published: 2015 by Routledge
ISBN-13: 9780203074251

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