The Decision Usefulness Theory Of Accounting
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The Decision Usefulness Theory Of Accounting
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Author : George J. Staubus
language : en
Publisher: Psychology Press
Release Date : 2000
The Decision Usefulness Theory Of Accounting written by George J. Staubus and has been published by Psychology Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.
First Published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.
Decision Useful Financial Reports In Efficient Securities Markets
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Author : Dennis Teichmann
language : en
Publisher: GRIN Verlag
Release Date : 2005-03-08
Decision Useful Financial Reports In Efficient Securities Markets written by Dennis Teichmann and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-03-08 with Business & Economics categories.
Seminar paper from the year 2002 in the subject Business economics - Controlling, grade: 1,0, University of Hannover (Lehrstuhl für Controlling), course: Seminar zur "Financial Accounting Theory", language: English, abstract: This paper studies the decision-usefulness of accounting information and the implications of financial reports, especially against the background of efficient securities markets. The decision-usefulness of financial statements gained in importance in the literature of accounting research due to the decline in helpfulness for decision taking of traditional financial statements like earnings, cash flows and stock returns.1 This deterioration is accompanied by a deficit of future-oriented indicators, in particular intangible assets, which are not integrated in the actual financial reporting requirements.2 These outstanding problems lead to incompleteness of capital markets, which are tried to be solved by different mechanisms, e.g. penalties, incentives and voluntary disclosure, to attain to efficient securities markets, the social advantageous solution.3 Section 2 describes the requirements of efficient securities markets, its various forms and the origin of inefficient working securities markets. Chapter 3 illustrates the usefulness of financial statements for different constituencies, especially for investors and management, and the legal standards for mandatory disclosure. Division 4 expresses the information dilemma and presents diverse solutions for an approximation to social optimal allocations, i.e. allocations that diminish securities markets inefficiencies. Chapter 5 gives a short summary of this paper. 1 See LEV / ZAROWIN (Boundaries of Financial Reporting 1999), pp. 354 – 362. 2 See GÜNTHER / BEYER (Value Based Reporting 2001), pp. 1627 – 1629. 3 See SCOTT (Financial Accounting Theory 1997), pp. 81 – 82.
The Decision Usefulness Theory Of Accounting
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Author : George J. Staubus
language : en
Publisher: Routledge
Release Date : 2013-02-01
The Decision Usefulness Theory Of Accounting written by George J. Staubus and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-01 with Business & Economics categories.
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
The Data Decision Usefulness Theory
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Author : Tollerson Cynthia Diane
language : en
Publisher:
Release Date : 2012
The Data Decision Usefulness Theory written by Tollerson Cynthia Diane and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Accounting categories.
This study sets forth a conceptual theory-the Data Decision-Usefulness Theory-and explores it by surveying fundamental-equity analysts, to assay their decision-usefulness perceptions of post-1998 reported products and services segment data. Accordingly, a two-phased sequential exploratory mixed methods research design is employed. The initial phase is qualitative in nature comprising theory generation and questionnaire and taxonomy development. The conceptual theory is generated by drawing on prior accounting literature and two paradigms: formal classical grounded theory and value-focused thinking. The former is the theory development methodology and the latter is the over arching abstract model. The mail questionnaire is developed with the aid of Dillman'sTailored Design Method. Our fundamental-equity analyst taxonomy is developed, by drawing on: the descriptive literature about investment professionals, the United States security exchange regulations, and a non-public database, as well as the grounded theory paradigm. The second phase is quantitative in nature. One hundred and sixty-three questionnaire recipients mailed back their questionnaires (10% response rate). Fifty-five answered questions that measured their decision-usefulness perceptions. Overall, the measurement model findings for the questionnaire measures of the materiality and decision-usefulness models are moderately to highly reliable, exhibit both convergent and discriminate validity, and each has predictive relevance. In comparing our results for the two models, our most significant finding is that Ease of Comparing is the most important predictor for both Materiality and Decision Usefulness. However, surprisingly the relative importance of Relevance and Reliability shifts dramatically. Our Materiality model predicts that Relevance is the second most important predictor and Reliability is the least important. In contrast, our Decision Usefulness model predicts just the opposite Our results suggest that to have an impact on analysts' understanding of firms, relevant disclosures are more important than reliable disclosures. However, to increase analysts' understanding of firms, reliable information is more important than relevant information. Furthermore, the amount of post-1998 reported products and services segment data being disclosed is insufficient to improve analysts' understandings of firms. These findings seem to support the dissenting FASB board member's assertion that post-1998 reported segment disclosures are unlikely to facilitate better understanding firms' performance, better assessing their prospects for future net cash flows, and making more informed judgments about firms as a whole.
Statement On Accounting Theory And Theory Acceptance
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Author : American Accounting Association. Committee on Concepts and Standards for External Financial Reports
language : en
Publisher:
Release Date : 1977
Statement On Accounting Theory And Theory Acceptance written by American Accounting Association. Committee on Concepts and Standards for External Financial Reports and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Business & Economics categories.
Special Double Issue On The Decision Usefulness Of Accounting Information
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Author : Stephen H. Penman
language : en
Publisher:
Release Date : 2003
Special Double Issue On The Decision Usefulness Of Accounting Information written by Stephen H. Penman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting categories.
The Legitimacy Predicament Of Current Day Accounting Theory
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Author : Pieter Willem Buys
language : en
Publisher:
Release Date : 2010
The Legitimacy Predicament Of Current Day Accounting Theory written by Pieter Willem Buys and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Accountancy -- Accounting ethics -- Accounting philosophy -- Accounting theory -- Confidentiality -- Decision support -- Decision-usefulness -- Fair value accounting -- Financial reporting -- Formalism -- Integrity -- Objectivity -- Performance management -- Professional competency -- Stewardship -- Utilitarianism -- Valuation -- Value measurement -- Rekenmeesterskap -- Rekeningkunde etiek -- Rekeningkunde filosofie -- Rekeningkunde teorie -- Vertroulikheid -- Besluitnemingsondersteuning -- Besluitnemingsdoelmatigheid -- Billike waarde rekeningkunde -- Finansi?ele verslagdoening -- Formalisme -- Integriteit -- Objektiwiteit -- Prestasie bestuur -- Professionele bekwaamheid -- Rentmeesterskap -- Utilitarisme -- Waardasie -- Waarde bepaling.
Decision Usefulness Of Goodwill Reported Under Ifrs
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Author : Tonny Stenheim
language : en
Publisher:
Release Date : 2012
Decision Usefulness Of Goodwill Reported Under Ifrs written by Tonny Stenheim and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
This dissertation is the result of a long learning process. It started in 2004, when I was not yet a Ph.D. student, but a master student in accounting and finance. Two events this year were particularly important concerning my later Ph.D. work. In fall 2004 I began working on my master thesis in financial-accounting theory. This thesis got the final title "Accounting-based Measurement of Systematic Risk." When I worked on this thesis, I got familiar with normative and positive accounting research and, in particular, research on value relevance, information content and earnings management. I finally understood the importance of financial accounting as a low-cost provider of decision-useful information. At the same time, I recognised that financial accounting might be used as an instrument to mislead, not to inform stakeholders. Thanks should be given to my supervisor on this master thesis, Associate Professor Ole Skalpe, for introducing me to financialaccounting research.
Accounting Theory
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Author : Harry I. Wolk
language : en
Publisher: SAGE
Release Date : 2008
Accounting Theory written by Harry I. Wolk and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
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.
The Routledge Companion To Financial Accounting Theory
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Author : Stewart Jones
language : en
Publisher: Routledge
Release Date : 2015-05-22
The Routledge Companion To Financial Accounting Theory written by Stewart Jones and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-22 with Business & Economics categories.
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.
