تحقیقات اثباتی در حسابداری

The purpose of this paper is to discuss what positive research
in accounting is and how it has evolved, to present a summary of
the current research, and to offer some predictions of what is
likely to be learned from this inquiry.
The paper concludes, there is virtually an unlimited supply of
interesting positive research questions that can be addressed with
our existing methodology. Furthermore, this paper is of interest
not only to academics in accounting, finance, and economics but
to our students and the accounting profession, even though the
profession may find some of the results disturbing.