Positive accounting theory
This book presents the theory and methodology underlying the economic-based empirical literature in accounting. The concept of theory underlying that literature is the scientific concept of theory; the objective of theory is to explain and predict phenomena (in this case, accounting practice). In ec...
Đã lưu trong:
| Tác giả chính: | |
|---|---|
| Định dạng: | Sách |
| Ngôn ngữ: | Undetermined |
| Được phát hành: |
Englewood Cliffs, New Jersey
Prentice-Hall
1986
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| Những chủ đề: | |
| Các nhãn: |
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| Thư viện lưu trữ: | Trung tâm Học liệu Trường Đại học Cần Thơ |
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| LEADER | 01169nam a2200205Ia 4500 | ||
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| 001 | CTU_19383 | ||
| 008 | 210402s9999 xx 000 0 und d | ||
| 020 | |c 103 | ||
| 082 | |a 657.01 | ||
| 082 | |b W353 | ||
| 100 | |a Watts, Ross L. | ||
| 245 | 0 | |a Positive accounting theory | |
| 245 | 0 | |c Ross L. Watts, Jerold L. Zimmerman | |
| 260 | |a Englewood Cliffs, New Jersey | ||
| 260 | |b Prentice-Hall | ||
| 260 | |c 1986 | ||
| 520 | |a This book presents the theory and methodology underlying the economic-based empirical literature in accounting. The concept of theory underlying that literature is the scientific concept of theory; the objective of theory is to explain and predict phenomena (in this case, accounting practice). In economics, that concept has come to be called "positive theory". The book begins with the introduction of the concept of positive theory and scientific methodology form finance and ends with the studies in which researchers ask the crucial question for an accounting theorist: Why is accounting and auditing practice like it is? | ||
| 650 | |a Accounting | ||
| 904 | |i Minh,Nguyên | ||
| 980 | |a Trung tâm Học liệu Trường Đại học Cần Thơ | ||