Umfang:
1 Online-Ressource (xix, 538 Seiten)
,
Diagramme
ISBN:
9780203074251
,
9781135107260
,
9781135107215
,
9781135107253
Serie:
Routledge companions in business, management and accounting
Inhalt:
1. Development of financial accounting theory / Stewart Jones -- 2. History of financial accounting theory in Britain / John Richard Edwards -- 3. Financial accounting and reporting in the United States of America: 1820 to 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 / Christopher Nobes -- 9. Fair value and the great financial crisis / Amir Amel-Zadeh and Geoff Meeks -- 10. Fair value and IFRS / Geoffrey Whittington -- 11. Valuation models : an issue of accounting theory / Stephen H. 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 / D.J. 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. [et al.] -- 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.
Weitere Ausg.:
ISBN 9780415660280
Weitere Ausg.:
Erscheint auch als Druck-Ausgabe The Routledge companion to financial accounting theory London : Routledge, 2015 ISBN 9780415660280
Sprache:
Englisch
Fachgebiete:
Wirtschaftswissenschaften
Schlagwort(e):
Rechnungswesen
;
Aufsatzsammlung
DOI:
10.4324/9780203074251
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