Chapter 1 Introduction
Chapter 2 Accounting Under Ideal Conditions
Chapter 3 The Decision Usefulness Approach to Financial Reporting
Chapter 4 Efficient Securities Markets
Chapter 5 The Information Approach to Decision Usefulness
Chapter 6 The Measurement Approach to Decision Usefulness
Chapter 7 Measurement Applications
Chapter 8 Economic Consequences and Positive Accounting Theory
Chapter 9 An Analysis of Conflict
Chapter 10 Executive Compensation
Chapter 11 Earnings Management
Chapter 12 Standard Setting: Economic Issues
Chapter 13 Standard Setting: Political Issues
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