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...

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Bibliografiske detaljer
Hovedforfatter: Watts, Ross L.
Format: Bog
Sprog:Undetermined
Udgivet: Englewood Cliffs, New Jersey Prentice-Hall 1986
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