Twenty Years of Positive Accounting Research in Financial Accounting
Type de matériel :
TexteLangue : français Détails de publication : 1999.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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.
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