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Accounting Theory: An Information Content Perspective

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

1. Introduction Part I: Foundations 2. The Reporting Organization 3. Classical Foundations 4. Accounting Foundations 5. Modeling Information 6. Information Use at the Individual Level 7. The Accounting System as an Information Channel Part II: Information Content 8. Information in a Valuation Setting 9. Accounting Information in a Valuation Setting 10. Accounting and Non-accounting Information in a Valuation Setting 11. Information in a Managerial Contracting Setting 12. Additional Information in a Managerial Contracting Setting 13. Conflict among uses Part III: Comparative Advantage 14. Recognition 15. Information Content of Audited Accruals 16. Conditional Recognition 17. Inter-Temporal Accruals 18. Intra-Temporal Accruals Part IV: End Game 19. Institutional Considerations 20. Professional Opportunity and Responsibility

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