Twenty Years of Positive Accounting Research in Financial Accounting (notice n° 409971)
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| fixed length control field | 01212cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119101954.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dumontier, Pascal |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Twenty Years of Positive Accounting Research in Financial Accounting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 8 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objectives of positive accounting research are twofold. First, it is aimed at determining the usefulness of accounting numbers for valuation purposes by investigating the relation between accounting figures and stock prices. Second it provides explanations of accounting practices by focusing on agency and political costs. This article reviews the positive accounting literature. It describes its evolution and the current state of positive accounting theory. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | positivism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial market |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting decision |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting history |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Raffournier, Bernard |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 5 | 3 | 1999-12-01 | p. 179-197 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-179?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-179?lang=en&redirect-ssocas=7080</a> |
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