| 000 | 01212cam a2200229 4500500 | ||
|---|---|---|---|
| 005 | 20250119101954.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aDumontier, Pascal _eauthor |
| 700 | 1 | 0 |
_a Raffournier, Bernard _eauthor |
| 245 | 0 | 0 | _aTwenty Years of Positive Accounting Research in Financial Accounting |
| 260 | _c1999. | ||
| 500 | _a8 | ||
| 520 | _aThe 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 | _afinancial accounting | ||
| 690 | _apositivism | ||
| 690 | _afinancial market | ||
| 690 | _aaccounting decision | ||
| 690 | _aaccounting history | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 5 | 3 | 1999-12-01 | p. 179-197 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-179?lang=en&redirect-ssocas=7080 |
| 999 |
_c409971 _d409971 |
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