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بررسی های حسابداری و حسابرسی، جلد ۴، شماره ۱، صفحات ۰-۰
عنوان فارسی نگرشی ۱۰ ساله بر تئوریهای اثباتی حسابداری
چکیده فارسی مقاله The purpose of the present article is (I) To summarize the evolution and current state of positive accounting theory. (II) To evaluate the research methods and the methodology used to document the empirical regularities in accounting. (III) TO provide & state researcher's views about future directions for positive accounting literature. The paper concludes, while the positive accounting literature have yielded empirical regularities and explanations of these regularities, it is clear there are many research opportunities available beyond those currently exploited. Two types of studies are likely to prove useful and increase the tests' power. First, studies investigating differences in investment opportunity sets, accounting policies, organizational structures, and financial policies across industries. Second, intra - industry studies of accounting choice, which have the potential of generating useful insights about the magnitude of contracting costs.
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عنوان انگلیسی Positive Accounting Theory A Ten Year Perspective
چکیده انگلیسی مقاله The purpose of the present article is (I) To summarize the evolution and current state of positive accounting theory. (II) To evaluate the research methods and the methodology used to document the empirical regularities in accounting. (III) TO provide & state researcher's views about future directions for positive accounting literature. The paper concludes, while the positive accounting literature have yielded empirical regularities and explanations of these regularities, it is clear there are many research opportunities available beyond those currently exploited. Two types of studies are likely to prove useful and increase the tests' power. First, studies investigating differences in investment opportunity sets, accounting policies, organizational structures, and financial policies across industries. Second, intra - industry studies of accounting choice, which have the potential of generating useful insights about the magnitude of contracting costs.
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نویسندگان مقاله اصغر سجادی |


محسن خوش طینت نیک نیت | mohsen khosh tinat nik


نشانی اینترنتی http://acctgrev.ut.ac.ir/article_25889_e91e0462422b1e3d654da06944d37b66.pdf
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