Several professional accounting organizations play an active role in improving the quality of accoun...

Preparing and presenting accounting information is not simply a mechanical task that can be performe...

Financial information that is reported to investors, creditors, and others external to the reporting...

The first objective is the most general and is to provide information that is useful in making inves...

However, the study of accounting is still important to you. You need to understand accounting concep...

Our argument in favour of good earnings management is based on the blocked communication concept of ...

Given the absence of perfect or true accounting concepts, it turns out that the most useful measure ...

We shall consider two major types of information asymmetry: Adverse Selection Adverse selection is ...

A book about accounting theory must draw on accounting research, which is contained in academic jour...