TY - BOOK AU - Beaver,William H. TI - Financial reporting: an accounting revolution T2 - Prentice-Hall contemporary topics in accounting series SN - 0133161331 PY - 1981/// CY - Englewood Cliffs, N. J. PB - Prentice-Hall KW - ESTADOS FINANCIEROS CONTABLES KW - ESTADOS UNIDOS KW - ESTADOS CONTABLES KW - ESTADOS FINANCIEROS N1 - 1. The revolution -- 2. Information -- 3. Earnings under certainty -- 4. Earnings under uncertainty -- 5. The evidence -- 6. Market efficiency -- 7. Regulation ER -