نگرشی 10 ساله بر تئوریهای اثباتی حسابداری


عنوان مقاله [English]

Positive Accounting Theory A Ten Year Perspective

چکیده [English]

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.