Accounting theory: an information content perspective
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
[Boston]
McGraw-Hill/Irwin
2008
|
| Series: | McGraw-Hill Primis online
Accounting |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | IV, 467 S. graph. Darst. |
| ISBN: | 9780390905260 0390905267 |
Staff View
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Record in the Search Index
| _version_ | 1804138708982562816 |
|---|---|
| adam_text | Accounting
Contents
Christensen-Demski ·
Accounting
Theory: An information Content Perspective
Front
Maner
1
Preface
1.
Introduction
1
3
1.
Foundations
15
Introduction
15
2.
The Reporting Organization
17
3.
Classical Foundations
36
4.
Accounting Foundations
59
5.
Modeling Information
76
6.
Information Use at the Individual Level
96
7.
The Accounting System as an Information Channel
123
II. Information Content
____________________________________________________________145
Introduction
145
8.
Information in a Valuation Setting
147
9.
Accounting Information in a Valuation Setting
174
10.
Accounting and Nonaccounting Information in a Valuation
Setting
201
11.
Information in a Managerial Contracting Setting
231
12.
Additional Information in a Managerial Contracting Setting
258
13.
Conflict among Uses
286
III. Comparative Advantage
_____________________________________________________303
Introduction
303
14.
Recognition
305
15.
Information Content of Audited Accruals
327
16.
Conditional Recognition
344
17.
Intertemporal
Accruals
363
18. Intratemporal
Accruals
389
IV. End Game
____________________________________________________________________415
Introduction
415
19.
Institutional Considerations
417
20.
Professional Opportunity and Responsibility
436
¡ii
Back Matter
____________________________________________________________________447
References
447
Name Index
455
Subject Index
459
¡v
|
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| isbn | 9780390905260 0390905267 |
| language | English |
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| physical | IV, 467 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | McGraw-Hill/Irwin |
| record_format | marc |
| series2 | McGraw-Hill Primis online Accounting |
| spelling | Christensen, John Asmus Verfasser (DE-588)128656379 aut Accounting theory an information content perspective Christensen-Demski [Boston] McGraw-Hill/Irwin 2008 IV, 467 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier McGraw-Hill Primis online Accounting Informationssystem (DE-588)4072806-7 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Informationsgehalt (DE-588)4213883-8 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Informationsgehalt (DE-588)4213883-8 s DE-604 Informationssystem (DE-588)4072806-7 s 1\p DE-604 Demski, Joel S. 1940- Verfasser (DE-588)13613713X aut Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017184130&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Christensen, John Asmus Demski, Joel S. 1940- Accounting theory an information content perspective Informationssystem (DE-588)4072806-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Informationsgehalt (DE-588)4213883-8 gnd |
| subject_GND | (DE-588)4072806-7 (DE-588)4128343-0 (DE-588)4213883-8 |
| title | Accounting theory an information content perspective |
| title_auth | Accounting theory an information content perspective |
| title_exact_search | Accounting theory an information content perspective |
| title_full | Accounting theory an information content perspective Christensen-Demski |
| title_fullStr | Accounting theory an information content perspective Christensen-Demski |
| title_full_unstemmed | Accounting theory an information content perspective Christensen-Demski |
| title_short | Accounting theory |
| title_sort | accounting theory an information content perspective |
| title_sub | an information content perspective |
| topic | Informationssystem (DE-588)4072806-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Informationsgehalt (DE-588)4213883-8 gnd |
| topic_facet | Informationssystem Rechnungslegung Informationsgehalt |
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