Aug 13, 2020  
2015-2016 CSU East Bay Catalog 
    
2015-2016 CSU East Bay Catalog [ARCHIVED CATALOG]

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ACCT 6510 - Accounting Theory


Units: 4
Critical study of alternative accounting theories and their implications for accounting standard setting. Topics include information and decision theory, role of accounting in capital markets, information content of earnings, clean surplus theory, positive accounting theory, executive compensation, and earnings management. A-F grading only.



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