The Routledge Companion to Financial Accounting Theory

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Jones, Stewart

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ISBN:9780415660280
Editorial: Routledge
Fecha de la edición:2015
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Nº Pág.:558
Idiomas:Ingles,Inglés

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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.

1. Development of Financial Accounting Theory (Stewart Jones) 2. History of Financial Accounting Theory in Britain (Richard Edwards) 3. Financial Accounting and Reporting in the United States of America: 1820-2010, Toward the sunshine from the shadows (Gary J Previts and Dale L Flesher) 4. Evolution of Early Practice Descriptive Theory in accounting (Stewart Jones and Max Aiken) 5. Accounting and the Decision Usefulness Framework (Thomas A Lee) 6. Price Variation and Inflation Accounting Research (R.J. Chambers) 7. Standard Setting, Politics and Change Management: A personal perspective (Sir David Tweedie) 8. International Differences in IFRS Adoptions and IFRS Practices (Chris Nobes) 9. Fair Value and the Great Financial Crisis (Amir Amel-Zadehb and Geoff Meeks) 10. Fair Value and IFRS (Geoff Whittington) 11. Valuation Models: An issue of accounting theory (Stephan Penman) 12. Earnings Management: Implications and controversies (Joshua Ronen and Varda Yaari) 13. Agency Theory: Usefulness and implications for financial accounting (Alfred Wagenhofer) 14. Disclosure and the Cost of Capital: A survey of the theoretical literature (Jeremy Bertomeu and Edwige Cheynel) 15. A Bayesian Understanding of Information Uncertainty and the Cost of Capital (David Johnstone) 16. Controlling for Risk in Accounting Research (Nuno Soares and Andrew W. Stark) 17. Financial Measurement and Financial Markets (Mike Dempsey and Stewart Jones) 18. Social Theorisation of Accounting: Challenges to Positive Research (Trevor Hopper, Junaid Ashraf, Shahzad Uddin and Danture Wickramasinghe) 19. True and Fair, A Business Ethos 'Par Excellence' (Graeme Dean and Frank Clarke) 20. Accounting for the Carbon Challenge (Janek Ratnatunga and Stewart Jones) 21. Corporate Sustainability Reporting: Theory and practice (Geoff Frost and Stewart Jones)