TY  - BOOK
AU  - Dumontier,Pascal
AU  -  Raffournier,Bernard
TI  - Twenty Years of Positive Accounting Research in Financial Accounting
PY  - 1999///.
							
N1  - 8
N2  - 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
UR  - https://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-179?lang=en&redirect-ssocas=7080
ER  -