A study of positive accounting theory and the economic consequences.
Written in 2003; 1,343 words; 4 sources; MLA; $ 45.95
Paper Summary:
This paper provides some research into "Positive Accounting Theory" and how it impacts on the economy. The paper begins with an explanation of the theory itself and then offers some statistics and findings regarding the consequences of its use by management.
Contents:
Introduction
Explaining the Theory
Economic Cconsequences
The Development of Positive Accounting Theory
How Positive Accounting Theory Operates
Mnagament Decisions
Watts and Zimmerman
Research and Findings
An Example of a PAT study
Conclusion
From the Paper:
"Positive Accounting Theory and the doctrine of economic consequences helps us to understand why different firms choose different accounting policies, why some managers may object to changes in these policies and why investors may react to the potential impact of an accounting policy change. Accounting policy choices have economic consequences for the various constituencies of financial statement users and though complicating the setting of accounting standards, the source of the pressures driving the process can be explained by the development of a positive theory of the determination of accounting standards."
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