Financial reporting, information and capital markets

Abstract

1.Introduction PART 1: ECONOMIC INCOME AND WEALTH MEASURES 2.The market provision of accounting information 3.Wealth and income measurement 4.Ex post economic wealth and income: problems with the economic approach to income and wealth measurement PART 2: ACCOUNTING INFORMATION UNDER UNCERTAINTY 5.Accounting and decision-making under uncertainty 6.Accounting and information economics 7.The value of information for private use and the utility of public information 8.Economic income and wealth under uncertainty 9.The informativeness of accounting reports: an empirical perspective PART 3: THE REGULATION OF ACCOUNTING 10.Some economic problems in the provision of accounting information 11.The regulation of accounting 12.The conceptual Frameworks approach PART 4: ACCOUNTABILITY. POSITIVE ACCOUNTING THEORY AND AGENCY 13.Accountability, agency and positive accounting theory 14.Agent and principal models

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