Introduction -- Accounting under ideal conditions -- The decision usefulness approach to financial reporting -- Efficient securities markets -- The information approach to decision usefulness -- The measurement approach to decision usefulness -- Measurement applications -- Economic consequences and positive accounting theory -- An analysis of conflict -- Executive compensation -- Earnings management -- Standard setting: economic issues -- Standard setting: political issues

1. Accounting -- Textbooks
2. Accounting -- Canada -- Textbooks
3. International Accounting Standards Board