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Accounting Theory
Like its previous editions, the Seventh Edition of Accounting Theory presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world, this book comprehensibly presents both the theoretical structure of accounting theory as well as the politics of the standard-setting process, which often opposes the theoretical structure. Key Features: - A reorganized table of contents with a thoroughly revised chapter on International Accounting (Chapter 10) - Discussion of the conceptual framework of the IASB (Chapter 7) - An emphasis on principles-based standards as opposed to rules-based standards - More theoretical issues are related to real world examples coming from the popular news media. - New questions, cases, problems, and writing assignments--many from corporate annual reports. - An Instructor′s Resource CD includes answers to end-of-chapter materials, chapter summaries, test banks, and PowerPoint slides.
Earnings Management
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
More Than a Numbers Game
The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnin...
Accounting Articles
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Valuation of Intellectual Property and Intangible Assets
Describes major aspects of intellectual property such as types and definition along with examples of its exploitation, techniques for determining remaining economic life and a review of current legal events affecting intellectual property. This edition contains updated information on trends in court decisions that make patents and trademarks more valuable than ever before, royalty rate decision factors, even more detailed authentic examples, scores of illustrative charts and graphs and easy-to-use checklists. Supplemented annually.
Corporate Reporting in a Changing Environment
With reference to India.
