基本介绍

内容简介

《高等院校双语教学适用教材•会计:财务会计理论(第5版)》对于以会计学为专业及准备投身于财务会计研究的读者而言，这种”导游图”式的架构所能提供的帮助是尽快取得成功的关键；对于那些希望从财务会计的视角来充分领略经济学魅力的读者，《高等院校双语教学适用教材•会计:财务会计理论(第5版)》在展现现代经济学中涌现的纷繁复杂的数理模型的同时，还提供逻辑一致、现实鲜活的运用实例。

作者简介

作者：（加拿大）威廉·R.斯科特（William R.Scott） 威廉·R.斯科特，加拿大滑铁卢大学荣誉退休教授，皇后大学著名会计学教授。威廉·R.斯科特于1968年获得芝加哥大学工商管理硕士，于1973年获得芝加哥大学会计学博士。1988年由于他在会计思想方面的卓越贡献获得加拿大学术会计协会（CAAA）颁发的杰出贡献奖。

图书目录

Preface Acknowledgments 1 Introduction 1.1 The Objective of This Book 1.2 Some Historical Perspective 1.3 A Note on Ethical Behaviour 1.4 The Complexity of Information in Financial Accounting and Reporting 1.5 The Role of Accounting Research 1.6 The Importance of Information Asymmetry 1.7 The Fundamental Problem of Financial Accounting Theory 1.8 Regulation as a Reaction to the Fundamental Problem 1.9 The Organization of This Book 1.9.1 Ideal Conditions 1.9.2 Adverse Selection 1.9.3 Moral Hazard 1.9.4 Standard Setting 1.9.5 The Process of Standard Setting 1.10 Relevance of Financial Accounting Theory to Accounting Practice 2 Accounting Under Ideal Conditions 2.1 Overview 2.2 The Present Value Model Under Certainty 2.2.1 Summary 2.3 The Present Value Model Under Uncertainty 2.3.1 Summary 2.4 Reserve Recognition Accounting(RRA) 2.4.1 An Example of RRA 2.4.2 Summary 2.4.3 Critique of RRA 2.4.4 Summary 2.5 Historical Cost Accounting Revisited 2.5.1 Comparison of Different Measurement Bases 2.5.2 Accruals 2.5.3 Summary 2.6 The Non.Existence of True Net Income 2.7 Conclusion to Accounting Under Ideal Conditions 3 The Decision Usefulness Approach to Financial Reporting 3.1 Overview 3.2 The Decision Usefulness Approach 3.2.1 Summary 3.3 Single-Person Decision Theory 3.3.1 Decision Theory Applied 3.3.2 The Information System 3.3.3 Information Defined 3.3.4 Summary 3.4 The Rational, Risk-Averse Investor 68 3.5 The Principle of Portfolio Diversification 71 3.5.1 Summary 76 3.6 The Optimal Investment Decision 76 3.6.1 Summary 78 3.7 Portfolio Risk 79 3.7.1 Calculating and Interpreting Beta 79 3.7.2 Portfolio Expected Value and Variance 81 3.7.3 Portfolio Risk as the Number of Securities Increases 82 3.7.4 Summary 83 3.8 The Reaction of Professional Accounting Bodies to the Decision Usefulness Approach 83 3.8.1 Summary 87 3.9 Conclusions on Decision Usefulness 87 4 Efficient Securities Markets 98 4.1 Overview 98 4.2 Efficient Securities Markets 99 4.2.1 The Meaning of Efficiency 99 4.2.2 How Do Market Prices Fully Reflect All Available Information? 101 4.2.3 Summary 104 4.3 Implications of Efficient Securities Markets for Financial Reporting 104 4.3.1 Implications 104 4.3.2 Summary 106 4.4 The Informativeness of Price 107 4.4.1 A Logical Inconsistency 107 4.4.2 Summary 110 4.5 A Capital Asset Pricing Model 110 4.6 Information Asymmetry 114 4.6.1 A Closer Look at Information Asymmetry 114 4.6.2 Summary 117 4.7 The Social Significance of Securities Markets that Work Well 118 4.8 An Example of Full Disclosure 119 4.8.1 Introduction 119 4.8.2 Management Discussion and Analysis 119 4.9 Conclusions on Efficient Securities Markets 135 5 The Information Approach to Decision Usefulness 143 5.1 Overview 143 5.2 Outline of the Research Problem 145 5.2.1 Reasons for Market Response 145 5.2.2 Finding the Market Response 146 5.2.3 Separating Market-Wide and Firm-Specific Factors 146 5.2.4 Comparing Returns and Income 148 5.3 The Ball and Brown Study 149 5.3.1 Methodology and Findings 149 5.3.2 Causation Versus Association 151 5.3.3 Outcomes of the BB Study 153 5.4 Earnings Response Coefficients 153 5.4.1 Reasons for Differential Market Response 154 …… 6 The Measurement Approach to Decision Usefulness 177 7 Measurement Applications 8 Economic Consequences and Positive Accounting Theory 273 9 An Analysis of Conflict 304 10 Executive Compensation 11 Earnings Management 12 Standard Setting: Economic Issues 13 Standard Setting: Political Issues 483 Biblography Index 531

编辑推荐

《高等院校双语教学适用教材•会计:财务会计理论(第5版)》对于以会计学为专业及准备投身于财务会计研究的读者而言，这种”导游图”式的架构所能提供的帮助是尽快取得成功的关键；对于那些希望从财务会计的视角来充分领略经济学魅力的读者，《高等院校双语教学适用教材•会计:财务会计理论(第5版)》在展现现代经济学中涌现的纷繁复杂的数理模型的同时，还提供逻辑一致、现实鲜活的运用实例。

目录

Preface Acknowledgments 1 Introduction 1.1 The Objective of This Book 1.2 Some Historical Perspective 1.3 A Note on Ethical Behaviour 1.4 The Complexity of Information in Financial Accounting and Reporting 1.5 The Role of Accounting Research 1.6 The Importance of Information Asymmetry 1.7 The Fundamental Problem of Financial Accounting Theory 1.8 Regulation as a Reaction to the Fundamental Problem 1.9 The Organization of This Book 1.9.1 Ideal Conditions 1.9.2 Adverse Selection 1.9.3 Moral Hazard 1.9.4 Standard Setting 1.9.5 The Process of Standard Setting 1.10 Relevance of Financial Accounting Theory to Accounting Practice 2 Accounting Under Ideal Conditions 2.1 Overview 2.2 The Present Value Model Under Certainty 2.2.1 Summary 2.3 The Present Value Model Under Uncertainty 2.3.1 Summary 2.4 Reserve Recognition Accounting(RRA) 2.4.1 An Example of RRA 2.4.2 Summary 2.4.3 Critique of RRA 2.4.4 Summary 2.5 Historical Cost Accounting Revisited 2.5.1 Comparison of Different Measurement Bases 2.5.2 Accruals 2.5.3 Summary 2.6 The Non.Existence of True Net Income 2.7 Conclusion to Accounting Under Ideal Conditions 3 The Decision Usefulness Approach to Financial Reporting 3.1 Overview 3.2 The Decision Usefulness Approach 3.2.1 Summary 3.3 Single-Person Decision Theory 3.3.1 Decision Theory Applied 3.3.2 The Information System 3.3.3 Information Defined 3.3.4 Summary 3.4 The Rational, Risk-Averse Investor 68 3.5 The Principle of Portfolio Diversification 71 3.5.1 Summary 76 3.6 The Optimal Investment Decision 76 3.6.1 Summary 78 3.7 Portfolio Risk 79 3.7.1 Calculating and Interpreting Beta 79 3.7.2 Portfolio Expected Value and Variance 81 3.7.3 Portfolio Risk as the Number of Securities Increases 82 3.7.4 Summary 83 3.8 The Reaction of Professional Accounting Bodies to the Decision Usefulness Approach 83 3.8.1 Summary 87 3.9 Conclusions on Decision Usefulness 87 4 Efficient Securities Markets 98 4.1 Overview 98 4.2 Efficient Securities Markets 99 4.2.1 The Meaning of Efficiency 99 4.2.2 How Do Market Prices Fully Reflect All Available Information? 101 4.2.3 Summary 104 4.3 Implications of Efficient Securities Markets for Financial Reporting 104 4.3.1 Implications 104 4.3.2 Summary 106 4.4 The Informativeness of Price 107 4.4.1 A Logical Inconsistency 107 4.4.2 Summary 110 4.5 A Capital Asset Pricing Model 110 4.6 Information Asymmetry 114 4.6.1 A Closer Look at Information Asymmetry 114 4.6.2 Summary 117 4.7 The Social Significance of Securities Markets that Work Well 118 4.8 An Example of Full Disclosure 119 4.8.1 Introduction 119 4.8.2 Management Discussion and Analysis 119 4.9 Conclusions on Efficient Securities Markets 135 5 The Information Approach to Decision Usefulness 143 5.1 Overview 143 5.2 Outline of the Research Problem 145 5.2.1 Reasons for Market Response 145 5.2.2 Finding the Market Response 146 5.2.3 Separating Market-Wide and Firm-Specific Factors 146 5.2.4 Comparing Returns and Income 148 5.3 The Ball and Brown Study 149 5.3.1 Methodology and Findings 149 5.3.2 Causation Versus Association 151 5.3.3 Outcomes of the BB Study 153 5.4 Earnings Response Coefficients 153 5.4.1 Reasons for Differential Market Response 154 …… 6 The Measurement Approach to Decision Usefulness 177 7 Measurement Applications 8 Economic Consequences and Positive Accounting Theory 273 9 An Analysis of Conflict 304 10 Executive Compensation 11 Earnings Management 12 Standard Setting: Economic Issues 13 Standard Setting: Political Issues 483 Biblography Index 531