Financial Accounting Theory

Índice......Page 2
Capítulo 1......Page 12
Capítulo 2......Page 27
Capítulo 3 - The Decision Us fu,lness
Approach to F nancial
R orting......Page 62
Capítulo 4 - Efficient Securities
Markets......Page 102
Cap 5 - The Information Perspective on Decision Usefulness......Page 148
6.1 - Overview......Page 185
6.2 - Are Securities Market Efficient?......Page 186
6.3 - OTHER REASONS SUPPORTING A
MEASUREMENT PERSPECTIVE......Page 200
6.4 - THE VALUE RELEVANCE OF FINA CIALSTATEMENT INFORMATION......Page 201
6.5.1 - 3 Fórmulas para o valor da Empresa......Page 202
6.5.2 - Persistencia dos Lucros......Page 206
6.5.3 - Estimação do Valor da empresa......Page 209
6.5.4 - Estudos empíricos do modelo do Clean Surlus Model......Page 213
6.6 - Auditor's Legal Liability......Page 215
6.7 Conclusão......Page 216
Capítulo 7 - Measurement Perspectives Applications......Page 224
8.1 - Overview......Page 270
8.2 - The Rise of Economic Consequences......Page 271
8.3 Employee Stock Options......Page 273
8.4 - Accounting for Government Assistance......Page 278
8.5 - Stock MArket Reaction to Suceesful.........Page 281
8.6 - The relationship between Efficient Securities Market Theory and Economic Consequences......Page 283
8.7- The Positive Theory of Accounting......Page 284
9.1 - Overview......Page 309
9.2 - Understanding Game theory......Page 310
9.3 Model Manager-Investor Conflict......Page 311
9.4 Models of Cooperative Game Theory......Page 316
9.5 Implications of Agency Theory for Accounting......Page 329
9.6 - Reconciliation of Efficient Security Markets Theory with Economic Consequences......Page 332
9.7 Summary and Conclusions......Page 333
Cap 10 -Executive  Compensation......Page 346
Cap 11 - Earnings Management......Page 379
Cap 12 - Standard Setting: Economic Issues......Page 422
Cap 13: Standard Setting: Political Issues......Page 458
Bibliografia......Page 495
Índice Remissivo......Page 510