Positive Accounting Theory A Ten Year Perspective
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
1995-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25889_e91e0462422b1e3d654da06944d37b66.pdf |