FINANCIAL ACCOUNTING - An Empirical Approach
Author | : Dr. AR. Subramanian |
Publisher | : Archers & Elevators Publishing House |
Total Pages | : 372 |
Release | : |
ISBN-10 | : 9789394958999 |
ISBN-13 | : 9394958991 |
Rating | : 4/5 (99 Downloads) |
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Author | : Dr. AR. Subramanian |
Publisher | : Archers & Elevators Publishing House |
Total Pages | : 372 |
Release | : |
ISBN-10 | : 9789394958999 |
ISBN-13 | : 9394958991 |
Rating | : 4/5 (99 Downloads) |
Author | : Richard G. Schroeder |
Publisher | : John Wiley & Sons |
Total Pages | : 674 |
Release | : 2019-10-01 |
ISBN-10 | : 9781119577775 |
ISBN-13 | : 1119577772 |
Rating | : 4/5 (75 Downloads) |
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.
Author | : Zahirul Hoque |
Publisher | : Spiramus Press Ltd |
Total Pages | : 687 |
Release | : 2018-03-26 |
ISBN-10 | : 9781910151471 |
ISBN-13 | : 1910151475 |
Rating | : 4/5 (71 Downloads) |
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.
Author | : Baruch Lev |
Publisher | : John Wiley & Sons |
Total Pages | : 268 |
Release | : 2016-06-14 |
ISBN-10 | : 9781119191087 |
ISBN-13 | : 1119191084 |
Rating | : 4/5 (87 Downloads) |
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author | : David Leung |
Publisher | : Gower Publishing, Ltd. |
Total Pages | : 164 |
Release | : 2011 |
ISBN-10 | : 1409420493 |
ISBN-13 | : 9781409420491 |
Rating | : 4/5 (93 Downloads) |
Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. As well as considering the accounting structure such as budgeting and financial control, David Leung looks at how people prepare for and facilitate the audit, and how a person's professional experience influences their view of the process and its results. His research into the theory and practice of accounting will be of interest to professionals and academics in the field, and to sociologists and academic researchers.
Author | : Stewart Jones |
Publisher | : Routledge |
Total Pages | : 559 |
Release | : 2015-05-22 |
ISBN-10 | : 9781135107260 |
ISBN-13 | : 1135107262 |
Rating | : 4/5 (60 Downloads) |
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.
Author | : Robert Sollis |
Publisher | : John Wiley & Sons |
Total Pages | : 360 |
Release | : 2012-02-06 |
ISBN-10 | : 9780470512890 |
ISBN-13 | : 047051289X |
Rating | : 4/5 (90 Downloads) |
Empirical Finance for Finance and Banking provides the student with a relatively non-technical guide to some of the key topics in finance where empirical methods play an important role Written for students taking Master’s degrees in finance and banking, it is also suitable for students and researchers in other areas, including economics. The first three introductory chapters outline the structure of the book and review econometric and statistical techniques, while the remaining chapters discuss various topics, including: portfolio theory and asset allocation, asset pricing and factor models, market efficiency, modelling and forecasting exchange and interest rates and Value at Risk. Understanding these topics and the methods covered will be helpful for students interested in working as analysts and researchers in financial institutions.
Author | : |
Publisher | : BRILL |
Total Pages | : 342 |
Release | : 2017-11-06 |
ISBN-10 | : 9789004314207 |
ISBN-13 | : 9004314202 |
Rating | : 4/5 (07 Downloads) |
Rather than treating concepts and their application in a static and iconic manner,Concepts in Action provides us with examples of the active and creative use of concepts for constructing and generating new knowledge. Examples of theoretic constructions and topics discussed refers to the function of theory in main stream sociology; concepts enabling us to expand the range of interpretations; a critical view and approach to general concepts of culture, nature and consumption; concepts dealing with organization, institutions and actors; and examples of travelling concepts such as class, gender, race and social recognition. Concepts in Action follows on the earlier Theory in Action (2016) as part of a three volume project broadening our understanding of the interplay of theory and methods. The forthcoming third volume will focus on the strategy of constructing and analyzing the object in social science. This volume is highly relevant for researchers and students interested in theoretical construction in the social sciences. Contributors are: Göran Ahrne, Mette Andersson, Harriet Bjerrum Nielsen, Anne Britt Flemmen, Antje Gimmler, Willy Guneriussen, Roar Hagen, Raimund Hasse, Håkon Leiulfsrud, Willy Martinussen, John Scott, Peter Sohlberg, Pål Strandbakken, Richard Swedberg and Erik Olin Wright.
Author | : Sara Trucco |
Publisher | : Springer |
Total Pages | : 153 |
Release | : 2015-06-19 |
ISBN-10 | : 9783319187235 |
ISBN-13 | : 3319187236 |
Rating | : 4/5 (35 Downloads) |
This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.
Author | : Robert C. Rickards |
Publisher | : Springer Nature |
Total Pages | : 199 |
Release | : 2021-04-29 |
ISBN-10 | : 9783030662455 |
ISBN-13 | : 3030662454 |
Rating | : 4/5 (55 Downloads) |
This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In today’s competitive global economy, it’s vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.