Financial Accounting Theory, 8/e (Hardcover)
暫譯: 財務會計理論，第8版（精裝本）

William R. Scott , Patricia O'Brien

Financial Accounting Theory, 8/e (Hardcover)
  • 出版商: Pearson FT Press
  • 出版日期: 2019-12-17
  • 定價: $1,280
  • 售價: 9.8 折 $1,254
  • 語言: 英文
  • 頁數: 654
  • ISBN: 013416668X
  • ISBN-13: 9780134166681

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商品描述

本書序言

• The text reviews recent academic accounting research, with updated explanations and discussion of important papers added throughout the text. The text represents the current state of accounting-related theories, as published in major research journals up to about mid-2018.
• We have revised all chapters to improve the understandability of the exposition, discarding some redundant material, and further clarifying the discussion of numerous topics.
• The coverage of the Conceptual Framework (Chapter 3) has been updated to the 2018 IASB version, with references to it incorporated throughout the text. We have also updated references to new accounting standards (Chapter 7), several of which were at the exposure draft stage in the seventh edition.
• We have added numerous real-world examples to illustrate the theory. These are mostly Theory in Practice vignettes with some related problem material. They include Toshiba Corp. (Chapter 1), Home Capital Group (Chapters 3, 4, 6), vulture funds(Chapter 3), SEC EDGAR (Chapter 4), Inco. Ltd. (Chapter 7), Broadwind Energy Inc. (Chapter 7), Health South Corp. (Chapter 10), Barrick Gold Corp. {Chapter 10), Valeant Pharmaceuticals (Chapter 11).
• Theory in Practice vignette 3.2, regarding evidence that tone of MD&A predicts future earnings, is rewritten to bring out artificial intelligence implications. Additional examples of computerized textual analysis are added, including of analyst written reports (Chapter 5), effects of tone and sentiment on attribute framing (Chapter 6), and qualitative statements in earnings announcements (Chapter 12).
• We have updated problem material, changed numerical solutions, and added new problems.
• The discussion and illustration of reserve recognition accounting (Chapter 2), management discussion and analysis (Chapter 3), and the RBC compensation plan (Chapter 10) are updated.

本書特色

• Theory in Practice: These vignettes provide real-world cases that illustrate the theoretical concepts. Some are pursued further in end-of-chapter Questions and Problems.
• Examples: Numerical examples with detailed commentary about the method of solution make the theory more concrete, reinforcing students' learning.
• Figures: Each chapter begins with a schematic figure. The figure at the start of Chapter 1 shows the design of the book, and each subsequent chapter starts with a figure showing the design of that chapter.
• Questions and Problems: Each chapter except Chapter 1 ends with questions and problems that allow students to test, and sometime extend, their understanding of the chapter's contents.

商品描述(中文翻譯)

本書序言

• 本書回顧了近期的學術會計研究，並在文本中加入了對重要論文的更新解釋和討論。該文本代表了截至2018年中期在主要研究期刊上發表的會計相關理論的現狀。

• 我們已修訂所有章節，以提高內容的可理解性，刪除了一些冗餘材料，並進一步澄清了許多主題的討論。

• 概念框架（第三章）的內容已更新至2018年IASB版本，並在文本中融入了相關參考。我們還更新了對新會計準則的參考（第七章），其中幾項在第七版時處於曝光草案階段。

• 我們增加了許多現實世界的例子來說明理論。這些大多是「實踐中的理論」小插曲，並附有一些相關的問題材料。它們包括東芝公司（第一章）、Home Capital Group（第三、四、六章）、掠奪基金（第三章）、SEC EDGAR（第四章）、Inco. Ltd.（第七章）、Broadwind Energy Inc.（第七章）、Health South Corp.（第十章）、Barrick Gold Corp.（第十章）、Valeant Pharmaceuticals（第十一章）。

• 「實踐中的理論」小插曲3.2，關於MD&A的語調預測未來收益的證據，已重新編寫以突顯人工智慧的影響。增加了計算機文本分析的額外例子，包括分析師撰寫的報告（第五章）、語調和情感對屬性框架的影響（第六章）、以及收益公告中的定性陳述（第十二章）。

• 我們已更新問題材料，變更數值解，並新增問題。

• 儲備確認會計（第二章）、管理層討論與分析（第三章）以及RBC薪酬計劃（第十章）的討論和示例已更新。

本書特色

• 實踐中的理論：這些小插曲提供了現實世界的案例，以說明理論概念。其中一些在章末的問題和練習中進一步探討。

• 例子：數值例子附有詳細的解題方法評論，使理論更具體，增強學生的學習。

• 圖表：每章開始時都有一個示意圖。第一章開頭的圖表顯示了本書的設計，而每個後續章節則以顯示該章設計的圖表開始。

• 問題與練習：每章（第一章除外）結尾都有問題和練習，讓學生測試並有時擴展他們對該章內容的理解。

作者簡介

William Scott received his B. Comm. from Carleton University, and his M.B.A and Ph.D. from the School of Business, University of Chicago. He is a Fellow of Chartered Professional Accountants Ontario. His research has been published in the Journal of Accounting Research, Contemporary Accounting Research,. Journal of Business Finance & Accounting, and several other academic journals. He has served on the editorial boards of Journal of Accounting Research, Contemporary Accounting Research, and The Accounting Review; and served a term as Editor of Contemporary Accounting Research. Professor Scott received the 1988 CAAA Award for Distinguished Contribution to Accounting Thought and the CAAA 2005 L.S. Rosen Award for Outstanding Contribution to Canadian Accounting Education. He has taught at Carleton University, University of Chicago, Queen's University at Kingston, University of British Columbia, and University of Waterloo and is now Distinguished Emeritus Professor at University of Waterloo.

Patricia C. O'Brien is the EY Professor at the School of Accounting & Finance, University of Waterloo. Her research, on topics concerning financial analysts, financial reporting standards, and information in capital markets, is published in many of the premier accounting journals. In 2009, Professor O'Brien received the CAAA Haim Falk Award for Distinguished Contribution to Accounting Thought. She currently serves on the Academic Advisory Council to Canada's Accounting Standards Board. She has served as Editor-in-Chief of Contemporary Accounting Research (CAR), and on the editorial boards of CAR, the Journal of Accounting Research, The Accounting Review, and the Journal of Accounting and Public Policy. She holds an A.B. degree cum laude in mathematics from Cornell University, and earned her M.B.A. and Ph.D. degrees at the University of Chicago. Prior to joining Waterloo, Professor O'Brien was a faculty member at the University of Rochester, Massachusetts Institute of Technology, the University of Michigan, London Business School, and York University. She has held visiting appointments at the Helsinki School of Economics, the University of Chicago, Stanford University, and the University of Amsterdam, as well as in the Office of the Chief Economist of the Ontario Securities Commission.

作者簡介(中文翻譯)

威廉·斯科特（William Scott）於卡爾頓大學獲得商業學士學位，並在芝加哥大學商學院獲得MBA和博士學位。他是安大略省特許專業會計師協會的會員。他的研究成果發表於《會計研究期刊》（Journal of Accounting Research）、《當代會計研究》（Contemporary Accounting Research）、《商業金融與會計期刊》（Journal of Business Finance & Accounting）及其他多個學術期刊。他曾擔任《會計研究期刊》、《當代會計研究》和《會計評論》（The Accounting Review）的編輯委員會成員，並曾擔任《當代會計研究》的主編。斯科特教授於1988年獲得CAAA傑出會計思想貢獻獎，並於2005年獲得CAAA L.S. Rosen獎，以表彰他對加拿大會計教育的傑出貢獻。他曾在卡爾頓大學、芝加哥大學、金斯頓女王大學、不列顛哥倫比亞大學和滑鐵盧大學任教，現為滑鐵盧大學的榮譽退休教授。



帕特里夏·C·奧布萊恩（Patricia C. O'Brien）是滑鐵盧大學會計與金融學院的EY教授。她的研究主題涉及金融分析師、財務報告標準及資本市場中的資訊，並發表於多個頂尖會計期刊。2009年，奧布萊恩教授獲得CAAA傑出會計思想貢獻獎（Haim Falk Award）。她目前擔任加拿大會計準則委員會的學術諮詢委員會成員。她曾擔任《當代會計研究》（CAR）的主編，並在CAR、《會計研究期刊》、《會計評論》和《會計與公共政策期刊》（Journal of Accounting and Public Policy）的編輯委員會任職。她在康奈爾大學獲得數學榮譽學士學位，並在芝加哥大學獲得MBA和博士學位。在加入滑鐵盧大學之前，奧布萊恩教授曾在羅切斯特大學、麻省理工學院、密西根大學、倫敦商學院和約克大學任教。她曾在赫爾辛基經濟學院、芝加哥大學、史丹佛大學和阿姆斯特丹大學擔任訪問教授，並在安大略省證券委員會首席經濟學家辦公室工作。

目錄大綱

1 Introduction
2 Accounting Under Ideal Conditions
3 The Decision-usefulness Approach to Financial Reporting
4 Efficient Securities Markets
5 The Value Relevance of Accounting Information
6 The Valuation Approach to Decision Usefulness
7 Valuation Applications
8 Efficient Contracting Theory and Accounting
9 An Analysis of Conflict
10 Executive Compensation
11 Earnings Management
12 Standard Setting: Economic Issues
13 Standard Setting: Political Issues

目錄大綱(中文翻譯)

1 Introduction

2 Accounting Under Ideal Conditions

3 The Decision-usefulness Approach to Financial Reporting

4 Efficient Securities Markets

5 The Value Relevance of Accounting Information

6 The Valuation Approach to Decision Usefulness

7 Valuation Applications

8 Efficient Contracting Theory and Accounting

9 An Analysis of Conflict

10 Executive Compensation

11 Earnings Management

12 Standard Setting: Economic Issues

13 Standard Setting: Political Issues

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