Financial reporting, information and capital markets / Michael Bromwich.
By: Bromwich, Michael.
Material type: BookPublisher: London : Pitman, 1992Description: viii, 376 p. ; 25 cm. + pbk.ISBN: 0273034642 .Subject(s): Accounting | Economics | Financial statementsDDC classification: 657Item type | Current library | Call number | Copy number | Status | Date due | Barcode | Item holds |
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General Lending | MTU Bishopstown Library Lending | 657 (Browse shelf(Opens below)) | 1 | Available | 00013423 | ||
General Lending | MTU Bishopstown Library Lending | 657 (Browse shelf(Opens below)) | 1 | Available | 00016995 |
Enhanced descriptions from Syndetics:
This book reviews the theory of the economic measurement of income and wealth in financial accounting and presents an informational perspective on accounting information. A major objective is to integrate the relevant aspects of current finance theory and information economics into accounting theory at a fairly general level.
Includes bibliographical references (p. 357-367) and indexes.
Part I: Economic income and wealth measures -- The market provision of accounting information -- Wealth and income measurement: an economic perspective -- Ex post economic wealth and income; problems with the economic approach to income and wealth measurement -- Part II: Accounting information under uncertainty -- Accounting and decision making under uncertainty -- Accounting and information economics -- The value of information for private use and the utility of public information -- Economic income and wealth under uncertainty -- The informativeness of accounting reports: an empirical perspective -- Part III: The regulation of accounting -- Some economic problems in the provision of accounting information -- The regulation of accounting -- The conceptual framework approach -- Part IV: Accountability, positive accounting theory and agency -- Accountability, agency and positive accounting theory -- Agent and principal models.