TY  - BOOK
AU  - Wolk, Harry I.
TI  - Accounting Theory Volume 1
SN  - 9781847876096
U1  - 657 
PY  - 2009///
CY  - Los Angeles
PB  - Sage Publications
KW  - Accounting
N1  - SECTION I: PHILOSOPHICAL BACKGROUND Accounting - A System of Measurement Rules Radical Developments in Accounting Thought Accounting as a Discipline for Study and Practice Why Can Accounting Not Become a Science Like Physics? Social Reality and the Measurement of Its Phenomena Toward a Science of Accounting Methodological Problems and Preconditions of a General Theory of Accounting SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS A. Realization and Recognition The Critical Event and Recognition of Net Profit Recognition Requirements - Income Earned and Realized The Realization Concept B. Matching Cash Movements and Periodic Income Determination Some Impossibilities - Including Allocations The FASB and the Allocation Fallacy Conservatism Conservatism in Accounting, Part I: Explanation and Implications Conservatism in Accounting, Part II: Evidence and Research Opportunities The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Accounting Become Mor Conservative? D. Disclosure Information Disclosure Strategy Corporate Reporting and the Accounting Profession: An Interpretive Paradigm Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 Corporate Mandatory Disclosure Practices in Bangladesh Corporate Governance and Voluntary Disclosure Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore
ER  -