Scott, William R.  1931- <br/><br/>
Financial accounting theory / 
William R. Scott. 
 - Upper Saddle River, N.J. :  Prentice Hall,  1997. 
 - xiv, 418 p. :  ill. ;  24 cm. 
<br/><br/>Bibliography: p. 399-409 - Includes index. 
<br/><br/>Introduction -- Accounting under ideal conditions -- The decision-usefulness approach to financial reporting -- Efficient securities markets -- The information perspective on decision usefulness -- The measurement perspective on decision usefulness -- Economic consequences -- The positive theory of accounting -- An analysis of conflict -- Executive compensation -- Earnings management -- Standard setting: theoretical issues -- Standard setting: Political issues. 
<br/><br/><label>ISBN: </label>0133937941 
<br/><br/><label>LCCN: </label>96041481 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting
<br/><br/><label>Dewey Class. No.: </label>657