Financial Accounting Theory and Analysis
eBook - PDF

Financial Accounting Theory and Analysis

Text and Cases

Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey

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  1. 672 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Financial Accounting Theory and Analysis

Text and Cases

Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey

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About This Book

Financial Accounting Theory and Analysis: Text and Cases, 13 th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model.

Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company's quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.

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Information

Publisher
Wiley
Year
2019
ISBN
9781119608745

Table of contents