财务会计理论

出版时间：2011-10  出版社：东北财经大学出版社有限责任公司  作者：威廉·R·斯科特  页数：546  字数：756000  
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内容概要

《财务会计理论》(第5版)被誉为“会计学的最高境界”，它在结合西方会计理论界实证研究成果的基础上，取材现实中的跨国企业报告、著名公司运作案例、各种传媒的报道，来阐述财务会计如何发挥作用，提高会计信息的效率，呈现了会计理论研究及“实证”方法的独特魅力。
《财务会计理论》(第5版)对于以会计学为专业及准备投身于财务会计研究的读者而言，这种”导游图”式的架构所能提供的帮助是尽快取得成功的关键；对于那些希望从财务会计的视角来充分领略经济学魅力的读者，《财务会计理论》在展现现代经济学中涌现的纷繁复杂的数理模型的同时，还提供逻辑一致、现实鲜活的运用实例。本书由威廉·R.斯科特著。

作者简介

威廉·R.斯科特，加拿大滑铁卢大学荣誉退休教授，皇后大学著名会计学教授。威廉·R.斯科特于1968年获得芝加哥大学工商管理硕士，于1973年获得芝加哥大学会计学博士。1988年由于他在会计思想方面的卓越贡献获得加拿大学术会计协会(CAAA)颁发的杰出贡献奖。

书籍目录

Preface
Acknowledgments
1  Introduction
  1.1  The Objective of This Book
  1.2  Some Historical Perspective
  1.3  A Note on Ethical Behaviour
  1.4  The Complexity of Information in Financial Accounting and
Reporting
  1.5  The Role of Accounting Research
  1.6  The Importance of Information Asymmetry
  1.7  The Fundamental Problem of Financial Accounting Theory
  1.8  Regulation as a Reaction to the Fundamental Problem
  1.9  The Organization of This Book
    1.9.1  Ideal Conditions
    1.9.2  Adverse Selection
    1.9.3  Moral Hazard
    1.9.4  Standard Setting
    1.9.5  The Process of Standard Setting
  1.10 Relevance of Financial Accounting Theory to Accounting
Practice
2 Accounting Under Ideal Conditions
  2.1  Overview
  2.2  The Present Value Model Under Certainty
    2.2.1  Summary
  2.3  The Present Value Model Under Uncertainty
    2.3.1  Summary
  2.4  Reserve Recognition Accounting(RRA)
    2.4.1  An Example of RRA
    2.4.2  Summary
    2.4.3  Critique of RRA
    2.4.4  Summary
  2.5  Historical Cost Accounting Revisited
    2.5.1  Comparison of Different Measurement Bases
    2.5.2  Accruals
    2.5.3  Summary
  2.6  The Non.Existence of True Net Income
  2.7  Conclusion to Accounting Under Ideal Conditions
3 The Decision Usefulness Approach to Financial Reporting
  3.1  Overview
  3.2  The Decision Usefulness Approach
    3.2.1  Summary
  3.3  Single-Person Decision Theory
    3.3.1  Decision Theory Applied
    3.3.2  The Information System
    3.3.3  Information Defined
    3.3.4  Summary
  ……

章节摘录

版权页：   Conversely,if expected earning power has not increased,unfavourable information will be observed over time.Then,we would expect the share overvaluation to reverse as the overvaluation is revealed.This overreaction to net income produces a time pattern of share returns similar to the behavioural concept of representativeness,and is consistent with PAD for BN firms,and with high-accrual firms. The point is that if we relax the assumption of stationarity of underlying financial reporting parameters,rational investor behaviour can produce similar patterns of underreaction and overreaction to accounting information as behavioural finance. This argument can possibly explain the findings of Doyle,Lundholm,and Soliman (2006) (DLS).These authors examined a large sample of quarterly earnings announcements over 1988-2000.They found that the share returns of those firms reporting large positive earnings surprises (actual reported earnings less analysts' consensus forecasts) on average drifted upwards for three years following the earnings announcement.Similarly,share returns of firms with large negative earnings surprises drifted downwards over the same period.DLS reported an average three-year return of 24% to a strategy of buying shares of sample firms in the top 10% of earnings surprises and selling short shares of firms in the lowest 10% category.Furthermore,these returns continued to hold after allowing for the effects on returns of risk (e.g.,beta) and other anomalies (e.g.,accruals anomaly). The three-year upward drift reported by DLS suggests that their firms reporting extreme earnings surprises have in fact experienced an upward or downward shift in expected earning power on average,but that it takes investors up to three years to find enough confirming evidence to fully accept the shift.This result is consistent with the Brav and Heaton argument.Of course,this result is also consistent with behaviourally biased investors.However,DLS report that their extreme sample firms are relatively small,with relatively little analyst following and relatively few institutional shareholders,leading to high transactions costs.Furthermore,it is likely that investors trying to earn the 24% excess return reported by DLS would bear idiosyncratic risk.As discussed earlier,all of these considerations lead to high limits to arbitrage.Nevertheless,as Brav andHeaton point out,it is difficult to distinguish convincingly which.theory is operative,since both theories predict the same share price behaviour over time.

用户评论 (总计22条)

•   书是全英文的，建议有专业英文功底的朋友看。这本书是老师推介我们学完高级财务会计后看的，挺好的。
•   印刷一般，但书中提到了很多会计研究领域的话题，其中很多还是至今仍在激烈讨论的，比如盈余管理
•   斯科特的第五版，比第三版的全面而且更具有现实意义，英文版的真不错。
•   学校财务报表分析课的课本，内容很经典，可惜没有怎么细读。
•   研究会计必读之书
•   这本书很经典值得一看
•   之前买了它的中文版，同时看看原汁原味的版本。满意
•   与原文很符合
•   正版的，全英文，水平有限看起来有点难懂
•   一本值得仔细研读的书
•   老师推荐的，买来一看确实不错
•   导师推荐的，据说不错，还没怎么看
•   很好的会计理论研究读本。
•   还不错，但是作为教材稍微难了一点
•   还没看，导师推荐的，应该不错
•   老师要求必读的书，买回来傻眼了，没有中文翻译……其他什么排版之类的倒也还好，能看懂……
•   原作确实经典，很喜欢，信息量很大。这本书说是双语教材，却没有任何汉字注解。英语的书本来一看就头大，排版上再漂亮一点就好了，不知道是不是我买的这本的问题，页边距留得很小，看着不舒服。期待辅导材料的翻译本。
•   非常满意，会计理论的经典读物。
•   书的质量很好，但相对原版，内容经过改编，我觉得这是不必要的，是多此一举，糟蹋好东西！
•   绝对的经典，一定要读原著，我已经坚持读了一大半了。在读的过程中应该着重建立体系，不要读一章算一章。
•   是英文版的，对于想买原版而又嫌贵的人再合适不过
•   这本书对于MBA来说太理论，对于PhD来说太简单，学术成分不够，所以定位有点尴尬。