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The Routledge Companion to Financial Accounting Theory

Edited by: Stewart Jones

Print publication date:  June  2015
Online publication date:  May  2015

Print ISBN: 9780415660280
eBook ISBN: 9780203074251
Adobe ISBN: 9781135107260

 Cite  Marc Record

Book description

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices.

The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention.

This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Table of contents

Prelims Download PDF
Chapter  1:  Development of financial accounting theory Download PDF
Chapter  2:  History of financial accounting theory in Britain  Download PDF
Chapter  3:  Financial accounting and reporting in the United States of America – 1820 to 2010 Download PDF
Chapter  4:  Evolution of early practice descriptive theory in accounting Download PDF
Chapter  5:  Accounting and the decision usefulness framework Download PDF
Chapter  6:  Price variation and inflation accounting research Download PDF
Chapter  7:  Standard setting, politics and change management Download PDF
Chapter  8:  International differences in IFRS adoptions and IFRS practices  Download PDF
Chapter  9:  Fair value and the great financial crisis Download PDF
Chapter  10:  Fair value and IFRS Download PDF
Chapter  11:  Valuation models Download PDF
Chapter  12:  Earnings management Download PDF
Chapter  13:  Agency theory Download PDF
Chapter  14:  Disclosure and the cost of capital Download PDF
Chapter  15:  A Bayesian understanding of information uncertainty and the cost of capital Download PDF
Chapter  16:  Controlling for risk in accounting research Download PDF
Chapter  17:  Financial measurement and financial markets Download PDF
Chapter  18:  Social theorisation of accounting Download PDF
Chapter  19:  True and fair Download PDF
Chapter  20:  Accounting for the carbon challenge Download PDF
Chapter  21:  Corporate sustainability reporting Download PDF
Index Download PDF
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