Financial Reporting: An Accounting Revolution

by William H. Beaver

Oriented toward concepts rather than procedures and based on materials which have appeared in previous publications with a major portion taken from the author's experiences. Reflects the author's perspective on the financial reporting environment and based upon two major sources of experience, research and institutional. The third edition of Financial An Accounting Revolution has been revised to include the Feltham-Ohlson framework and a discussion of key features of financial reporting. It acknowledges recent research incorporating balance sheet as well as earnings variables. It also reflects recent empirical research that adopts a balance sheet perspective. An essential reference for all financial professionals, including analysts, regulators, and managers.

256 pages, Hardcover

First published December 28, 1980

About the author

William Henry Beaver was an accounting researcher and educator. He was the Joan E. Horngren Professor of Accounting, Emeritus, at Stanford University. Early in his career, he was a professor at the University of Chicago.
He served as president of the American Accounting Association from 1979 to 1981.
In 1989, he was awarded the Seminal Contributions in Accounting Literature Award for his article "Information Content of Annual Earnings Announcements" published in Journal of Accounting Research in 1968.
He received the Outstanding Accounting Educator Award of the American Accounting Association in 1990.
In 1996, he was one of three inductees to the Accounting Hall of Fame.