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Financial Accounting An Empirical Approach
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Book Synopsis FINANCIAL ACCOUNTING - An Empirical Approach by : Dr. AR. Subramanian
Download or read book FINANCIAL ACCOUNTING - An Empirical Approach written by Dr. AR. Subramanian and published by Archers & Elevators Publishing House. This book was released on with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research Method and Methodology in Finance and Accounting by : Bob Ryan
Download or read book Research Method and Methodology in Finance and Accounting written by Bob Ryan and published by . This book was released on 1992 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Financial Reporting by : Ray Ball
Download or read book Corporate Financial Reporting written by Ray Ball and published by . This book was released on 1982 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting Theory and Analysis by : Richard G. Schroeder
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by John Wiley & Sons. This book was released on 2022-11-08 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You'll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
Book Synopsis Financial Accounting Theory by : Niuosha Samani
Download or read book Financial Accounting Theory written by Niuosha Samani and published by . This book was released on 2018-08-30 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book provides the reader with a broad overview of research and the conceptual reasoning behind financial reporting. We adopt the perspective that financial accounting theory can be summarized as the quest for answers to two fundamental questions: What characterizes high-quality accounting? and What are the determinants and consequences of high-quality accounting? The book contains a discussion of how the above questions relate to: current accounting standards (such as IFRS and its Conceptual Framework), theories in economics, finance and other disciplines, evidence from empirical accounting research, and, the role that accounting plays in bridging the information gap between firms and financial statement users in capital markets. We cover a range of topics associated with accounting quality definitions, determinants and consequences. These include earnings and disclosure quality, accounting standards, the institutional environment, corporate governance, and managerial incentives. The usefulness of accounting, both for valuation and stewardship purposes, is discussed. The book is designed for graduate students in accounting and finance. It is an excellent introduction to accounting research for Master and PhD students when they write their thesis or dissertation. It is also useful for researchers who want an overview of current research and for practitioners wanting insight into the current state of knowledge about financial reporting."
Book Synopsis Earnings Measurement, Determination, Management, and Usefulness by : Ahmed Riahi-Belkaoui
Download or read book Earnings Measurement, Determination, Management, and Usefulness written by Ahmed Riahi-Belkaoui and published by Bloomsbury Publishing USA. This book was released on 1999-11-30 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community. Riahi-Belkaoui argues that the interest in earnings and its related issues of measurement, determination, management, and usefulness stems from three factors: 1) the crucial importance of earnings as the shareholders' share of the corporation's wealth; 2) the reliance of investors and users on earnings and the transformation of earnings for resource allocation decision making; and 3), the direct association between the efficiency of the capital markets and timely provision of earnings data. Each chapter identifies the nature of the issues surrounding the concept of earnings and presents empirical evidence that can be used to make enlightened corporate decisions or to aid in the development of public policy.
Book Synopsis Usefulness to Investors and Creditors of Information Provided by Financial Reporting by : Paul A. Griffin
Download or read book Usefulness to Investors and Creditors of Information Provided by Financial Reporting written by Paul A. Griffin and published by . This book was released on 1987 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting Theory and Analysis by : Richard G. Schroeder
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by John Wiley & Sons. This book was released on 2019-10-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Book Synopsis Handbook of Research Methods and Applications in Empirical Finance by : Adrian R. Bell
Download or read book Handbook of Research Methods and Applications in Empirical Finance written by Adrian R. Bell and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: This impressive Handbook presents the quantitative techniques that are commonly employed in empirical finance research together with real-world, state-of-the-art research examples. Written by international experts in their field, the unique approach describes a question or issue in finance and then demonstrates the methodologies that may be used to solve it. All of the techniques described are used to address real problems rather than being presented for their own sake, and the areas of application have been carefully selected so that a broad range of methodological approaches can be covered. The Handbook is aimed primarily at doctoral researchers and academics who are engaged in conducting original empirical research in finance. In addition, the book will be useful to researchers in the financial markets and also advanced Masters-level students who are writing dissertations.
Book Synopsis An Empirical Study of the Relationship Between Financial Accounting Measurements and Research and Development Expenditures in Public Corporations by : Paul Edward Nix
Download or read book An Empirical Study of the Relationship Between Financial Accounting Measurements and Research and Development Expenditures in Public Corporations written by Paul Edward Nix and published by . This book was released on 1977 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Empirical Research in Accounting by : Ian D. Gow
Download or read book Empirical Research in Accounting written by Ian D. Gow and published by . This book was released on 2024-11-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides the foundation for a course that takes PhD students in empirical accounting research from the very basics of statistics, data analysis, and causal inference up to the point at which they conduct their own research. Starting with foundations in statistics, econometrics, causal inference, and institutional knowledge of accounting and finance, the book moves on to an in-depth coverage of the core papers in capital market research. The latter half of the book examines contemporary approaches to research design and empirical analysis, including natural experiments, instrumental variables, fixed effects, difference-in-differences, regression discontinuity design, propensity-score matching, and machine learning. Readers of the book will develop deep data analysis skills using modern tools. Extensive replication and simulation analysis is included throughout. Key Features: Extensive coverage of empirical accounting research over more than 50 years. Integrated coverage of statistics and econometrics, institutional knowledge, and research design. Numerous replications and a dozen simulation analyses to immerse readers in papers and empirical analysis. All tables and figures in the book can be reproduced by readers using included code. Easy-to-use templates facilitate hands-on exercises and introduce reproduceable research concepts. (Solutions available to instructors.)
Book Synopsis Advances in Finance & Applied Economics by : N.R. Bhanumurthy
Download or read book Advances in Finance & Applied Economics written by N.R. Bhanumurthy and published by Springer. This book was released on 2018-09-27 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussing a wide range of topics of contemporary relevance from the domain of finance and economics, this book presents a collection of twenty-four research papers, which were selected on the basis of their topicality, the novelty of their methods, and the importance of their subject matter. All papers pursue an empirical approach to address key research issues, and are categorized into three major parts. Part one includes papers related to development economics and environmental economics. The second part focuses on monetary economics, public economics, and behavioral economics, while the third tackles issues concerning corporate finance and financial risk management. Bringing together works of scholars from around the world, the book presents a truly global perspective, and not only serves as an essential guide on the topic for researchers, but also has a distinctive role to play in policymaking.
Book Synopsis The Role for Empirical Research in Management Accounting by : Robert S. Kaplan
Download or read book The Role for Empirical Research in Management Accounting written by Robert S. Kaplan and published by . This book was released on 1985 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Analysis and Use of Financial Statements by : Gerald I. White
Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Book Synopsis Financial Reporting by : William H. Beaver
Download or read book Financial Reporting written by William H. Beaver and published by . This book was released on 1989 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oriented toward concepts rather than procedures and based on materials which have appeared in previous publications with a major portion taken from the author's experiences. Reflects the author's perspective on the financial reporting environment and based upon two major sources of experience, research and institutional. The third edition of Financial Reporting: An Accounting Revolution has been revised to include the Feltham-Ohlson framework and a discussion of key features of financial reporting. It acknowledges recent research incorporating balance sheet as well as earnings variables. It also reflects recent empirical research that adopts a balance sheet perspective. An essential reference for all financial professionals, including analysts, regulators, and managers.
Book Synopsis Methodological issues in accounting research by : Zahirul Hoque
Download or read book Methodological issues in accounting research written by Zahirul Hoque and published by Spiramus Press Ltd. This book was released on 2018-03-26 with total page 687 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.
