Financial Reporting Information And Capital Markets

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This important book by a leading academic is a scholarly study of contemporary accounting theory from a capital market perspective. Michael Bromwich adopts an informational perspective on accounting theory, necessitating a more than usually detailed consideration of uncertainty and capital markets. The book explores how accounting information facilitates the working of these markets and integrates with them according to their level of organisation. It sets out the arguments for non-market regulation and reviews how this can be achieved, including through the use of a generally accepted conceptual framework. The final part of the book discusses the implications of agency theory for financial reporting.