实证会计理论.pptVIP

Positive Accounting Theory:A Ten Year Perspective Ross L. Watts and Jerold L. Zimmerman THE ACCOUNTING REVIEW ABSTRACT This paper reviews and critiques the positive accounting literature following publication of Watts and Zimmerman (1978, 1979). The 1978 paper helped generate the positive accounting literature which offers an explanation of accounting practice, suggests the importance of contracting costs, and has led to the discovery of some previously unknown empirical regularities. The 1979 paper produced a methodological debate that has not been very productive. ABSTRACT This paper atte