00989nam a22002057a 4500 NCT_73569 200212b xxu||||| |||| 00| 0 vie d 3582 3582 9867491130 23rd ed. 657 W248 Watts, Ross L. Positive accounting theory Ross L. Watts, Jerold L. Zimmerman Taiwan Pearson 1986 388 p. 23 cm 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). Kế toán Zimmerman, Jerold L. ddc BK 0 0 ddc 0 657_000000000000000_W248 0 18563 000001 000001 2020-02-12 657 W248 MD.16750 2020-02-12 2020-02-12 BK Thư viện Trường Đại học Nam Cần Thơ