Financial Accounting Theory
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Table of Contents

1. Introduction

2. Accounting Under Ideal Conditions

3. The Decision Usefulness Approach to Financial Reporting

4. Efficient Securities Markets

5. The Information Perspective on Decision Usefulness

6. The Measurement Perspective on Decision Usefulness

7. Measurement Perspective Applications

8. Economic Consequences and positive Accounting Theory

9. An Analysis of Conflict

10. Executive Compensation

11. Earnings Management

12. Standard Setting: Economic Issues

13. Standard Setting: Political Issues

Bibliography

Index

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