الفهرس 
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The Enterprise TheoryOnly 14 pages are availabe for public view
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Abstract
In Chapter II, The Finance Theory and The Accounting Disclosure of The New Financial Instruments, Theoretical and empirical research in finance and accounting emphasizes the importance of financial instruments classification as debt and equity because the disclosure of these instruments in the financial statements affects the usefulness of the information in investment decisions. The current definition of liabilities and equities does not help developing appropriate disclosure about the economic substance of the innovative financial instruments. Chapter II provided the major building blocks of the modern theory of finance, included Efficient Markets Theory, Portfolio Theory, Capital Asset Pricing Theory, Option Pricing Theory, and Agency Theory. Chapter II also presents implications of finance theory on the accounting reporting for new financial instruments, these implications are Debt Subsidizes to Corporate Value, Asymmetry of Information and Wealth Transfers, Debt covenant restrictions and management compensation contracts, and Off- Balance Sheet Financine.