The opportunistic approach of the Positive Accounting Theory (PAT) fails to explain choices made at OGX: An anomalous situation?
This paper has two objectives: (1) to demonstrate that the main accounting choices made by accountants and managers of OGX Company throughout its full business life cycle were not opportunistic, as often suggested by the hypothesis of Positive Accounting Theory; and (2) to demonstrate that these acc...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo (USP)
2019-12-01
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| Series: | Revista de Contabilidade e Organizações |
| Subjects: | |
| Online Access: | https://www.revistas.usp.br/rco/article/view/164412 |