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Item Details
Title: FINANCIAL REPORTING INFORMATION AND CAPITAL MARKETS
By: Michael Bromwich
Format: Paperback

List price: £75.99


We currently do not stock this item, please contact the publisher directly for further information.

ISBN 10: 0273034642
ISBN 13: 9780273034643
Publisher: PEARSON EDUCATION LIMITED
Pub. date: 21 October, 1991
Pages: 384
Description: This text reviews the theory of the economic measurement of income and wealth in financial accounting and presents an informational perspective on accounting information. It is aimed primarily at second and third year accounting undergraduates and first year postgraduates.
Synopsis: This important book by a leading academic is a scholarly study of contemporary accounting theory from a capital market perspective. Michael Bromwich adopts an informational perspective on accounting theory, necessitating a more than usually detailed consideration of uncertainty and capital markets. The book explores how accounting information facilitates the working of these markets and integrates with them according to their level of organisation. It sets out the arguments for non-market regulation and reviews how this can be achieved, including through the use of a generally accepted conceptual framework. The final part of the book discusses the implications of agency theory for financial reporting.
Publication: UK
Imprint: Financial Times Prentice Hall
Returns: Non-returnable
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