中级会计学 ，第九版-Intermediate_Accounting ，_9th_Edition_by_J._David_Spiceland.docx

Intermediate Intermediate Accounting NINTH EDITION DAVID SPICELAND University of Memphis MARK W. NELSON Cornell University WAYNE B. THOMAS University of Oklahoma About the Authors DAVID SPICELAND David Spiceland is professor of accounting at the Univer- sity of Memphis, where he teaches intermediate account- ing and other financial accounting courses at the undergraduate and master’s levels. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spiceland’s primary research interests are in earnings management and educational research. He has published articles in a variety of journals, including The Accounting Review, Accounting and Business Research, Journal of Finan- cial Research, and Journal of Accounting Education, and is an author of McGraw-Hill’s Financial Account- ing with Wayne Thomas and Don Herrmann. Professor Spiceland has received university and college awards and recognition for his teaching, research, and techno- logical innovations in the classroom. MARK NELSON Mark Nelson is the Anne and Elmer Lindseth Dean and Professor of Accounting at Cornell University’s S. C. Johnson Graduate School of Management. He received his BBA degree from Iowa State University and his MA and PhD degrees from The Ohio State University. Profes- sor Nelson has won ten teaching awards, including an inaugural Cook Prize from the American Accounting Association. Professor Nelson’s research focuses on decision making in financial accounting and auditing. His research has been published in the Accounting Review; the Journal of Accounting Research; Contemporary Accounting Research; Accounting, Orga- nizations and Society; and several other journals. He has received the American Accounting Association’s Notable Contribution to Accounting Literature Award, as well as the AAA’s Wildman Medal for work judged to make a significant contribution to practice.