向积极的会计准则确定理论迈进 Towards_a_Positive_Theory_of_the_Determination_of_Accounting_Standards.pdfVIP

Towards a Positive Theory of the Determination of Accounting Standards Author(s): Ross L. Watts and Jerold L. Zimmerman Source: The Accounting Review, Vol. 53, No. 1 (Jan., 1978), pp. 112-134 Published by: American Accounting Association Stable URL: /stable/245729 . Accessed: 19/02/2011 11:32 Your use of the JSTOR archive indicates your acceptance of JSTORs Terms and Conditions of Use, available at . /page/info/about/policies/terms.jsp. JSTORs Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at . /action/showPublisher?publisherCode=aaasoc. . Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@. American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Review. THE ACCOUNTING REVIEW Vol. Lill, No. I January 1978 Towards a Positive Theory of the Determinationof Accounting Standards Ross L. Watts and Jerold L. Zimmerman ABSTRACT: This article provides the beginnings of a positive theory of accounting by exploring tho