Financial Accounting Theory by William R. Scott 5th ed 2009

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Prefacexi
Acknowledgmentsxiii
1Introduction1
1.1The Objective of This Book1
1.2Some Historical Perspective1
1.3A Note on Ethical Behaviour10
1.4The Complexity of Information
in Financial Accounting and
Reporting11
1.5The Role of Accounting
Research12
1.6The Importance of Information
Asymmetry13
1.7The Fundamental Problem of
Financial Accounting Theory14
1.8Regulation as a Reaction to
the Fundamental Problem15
1.9The Organization of This
Book16
1.9.1Ideal Conditions16
1.9.2Adverse Selection16
1.9.3Moral Hazard17
1.9.4Standard Setting18
1.9.5The Process of Standard
Setting18
1.10 Relevance of Financial Accounting
Theory to Accounting Practice21
2Accounting Under Ideal
Conditions24
2.1Overview24
2.2The Present Value Model Under
Certainty25
2.2.1Summary28
2.3The Present Value Model Under
Uncertainty29
2.3.1Summary35
2.4Reserve Recognition Accounting
(RRA)35
2.4.1An Example of RRA 35
2.4.2Summary38
2.4.3Critique of RRA38
2.4.4Summary41
2.5Historical Cost Accounting
Revisited41
2.5.1Comparison of Different
Measurement Bases41
2.5.2Accruals43
2.5.3Summary45
2.6The Non-Existence of True Net
Income45
2.7Conclusion to Accounting Under
Ideal Conditions47
3The Decision Usefulness
Approach to Financial
Reporting58
3.1Overview58
3.2The Decision Usefulness
Approach 59
3.2.1Summary60
3.3Single-Person Decision
Theory60
3.3.1Decision Theory Applied61
3.3.2The Information System64
3.3.3Information Defined68
3.3.4Summary68
3.4The Rational, Risk-Averse
Investor 68
3.5The Principle of Portfolio
Diversification71
3.5.1Summary76
3.6The Optimal Investment
Decision 76
3.6.1Summary78
3.7Portfolio Risk79
3.7.1Calculating and Interpreting
Beta79
3.7.2Portfolio Expected Value and
Variance81
3.7.3Portfolio Risk as the Number
of Securities Increases82
3.7.4Summary83
3.8The Reaction of Professional
Accounting Bodies to the Decision
Usefulness Approach83
3.8.1Summary87
3.9Conclusions on Decision
Usefulness87
4Efficient Securities Markets98
4.1 Overview98
4.2 Efficient Securities Markets99
4.2.1The Meaning of Efficiency99
4.2.2How Do Market Prices Fully
Reflect All Available
Information?101
4.2.3Summary104
4.3Implications of Efficient
Securities Markets for
Financial Reporting104
4.3.1Implications104
4.3.2Summary106
4.4The Informativeness of Price107
4.4.1A Logical Inconsistency107
4.4.2Summary110
4.5A Capital Asset Pricing
Model110
4.6Information Asymmetry114
4.6.1A Closer Look at Information
Asymmetry114
4.6.2Summary117
4.7The Social Significance of
Securities Markets that Work
Well118
4.8An Example of Full
Disclosure119
4.8.1Introduction119
4.8.2Management Discussion and
Analysis119
4.9Conclusions on Efficient
Securities Markets135
5The Information Approach to
Decision Usefulness143
5.1Overview143
5.2Outline of the Research
Problem145
5.2.1Reasons for Market
Response145
5.2.2Finding the Market
5.2.2Finding the Market
Response146
5.2.3Separating Market-Wide and
Firm-Specific Factors146
5.2.4Comparing Returns and
Income148
5.3The Ball and Brown Study149
5.3.1 Methodology and Findings149
5.3.2Causation Versus
Association151
5.3.3 Outcomes of the BB Study153
5.4Earnings Response
Coefficients153
5.4.1Reasons for Differential Market
Response154