Works matching Positive accounting

Results: 1146

POZYTYWNA TEORIA RACHUNKOWOŚCI JAKO KONCEPCJA GŁÓWNEGO NURTU BADAWCZEGO.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2015, n. 388, p. 176, doi. 10.15611/pn.2015.388.18

By:

Szychta, Anna

Publication type:

Article

POZITYVIOJI APSKAITOS TEORIJA: PRIVALUMAI IR TRŪKUMAI.

Published in:

Science & Studies of Accounting & Finance: Problems & Perspectives / Apskaitos ir Finansų Mokslas ir Studijos: Problemos ir Perspectyvos, 2012, v. 1, n. 8, p. 214

By:

Rudžionienė, Kristina

Publication type:

Article

EFEITOS DAS HIPÓTESES DA TEORIA POSITIVA DA CONTABILIDADE NA QUALIDADE DA INFORMAÇÃO CONTÁBIL.

Published in:

Revista Universo Contábil, 2017, v. 13, n. 3, p. 50, doi. 10.4270/ruc.2017318

By:

Molina Queiroz, Juliana;
de Almeida, José Elias Feres

Publication type:

Article

The Influence of Positive Accounting in Postgraduate Programs in Accounting: a bibliometric analysis of Brazilian academic production from 2002 through 2005.

Published in:

Brazilian Business Review (English Edition), 2007, v. 4, n. 2, p. 141, doi. 10.15728/bbr.2007.4.2.5

By:

Cardoso, Ricardo Lopes;
Oyadomari, José Carlos T.;
Ribeiro de Mendonça Neto, Octavio

Publication type:

Article

Properly identified imaginary needs, an inaccurately proposed methodology: The case of Rochester school of accountancy's positive accounting methodology.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2021, v. 20, n. 4, p. 607, doi. 10.24818/jamis.2021.04003

By:

Al-Adeem, Khalid

Publication type:

Article

CHOICE OF INVENTORY ACCOUNTING METHOD UNDER IFRS: AN EMPIRICAL STUDY FROM THE PERSPECTIVE OF POSITIVE ACCOUNTING THEORY.

Published in:

World of Accounting Science, 2022, v. 24, n. 4, p. 827, doi. 10.31460/mbdd.985578

By:

DALCI, İlhan;
ÖZYAPICI, Hasan

Publication type:

Article

Politica contabilĄ a entitĄții și utilitatea decizionalĄ a raportĄrilor financiare în contextul teoriei pozitive a contabilitĄții.

Published in:

Audit Financiar, 2012, v. 10, n. 94, p. 41

By:

BăLăȘOIU, Rodica;
CONSTANTIN, Celestin

Publication type:

Article

Positive Accounting Theory and Agency Costs: A Critical Perspective.

Published in:

AIMS International Journal of Management, 2020, v. 14, n. 2, p. 101, doi. 10.26573/2020.14.2.3

By:

Srivastava, Jagriti;
Baag, Pankaj Kumar

Publication type:

Article

Influências da Positive Accounting nos Programas de Mestrado em Contabilidade: uma análise bibliométrica da produção acadêmica de 2002 a 2005.

Published in:

Brazilian Business Review (Portuguese Edition), 2007, v. 4, n. 2, p. 158

By:

Lopes Cardoso, Ricardo;
Oyadomari, José Carlos T.;
De Mendonça Neto, Octavio Ribeiro

Publication type:

Article

Motywy wyboru wartości godziwej do wyceny środków trwałych w świetle pozytywnej teorii rachunkowości.

Published in:

Zeszyty Teoretyczne Rachunkowości, 2016, v. 87, n. 143, p. 9, doi. 10.5604/16414381.1207428

By:

BAREJA, KATARZYNA;
GIEDROYĆ, MAGDALENA

Publication type:

Article

EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH.

Published in:

Journal of Business Finance & Accounting, 1994, v. 21, n. 6, p. 791, doi. 10.1111/j.1468-5957.1994.tb00349.x

By:

Beattie, Viven;
Brown, Stephen;
Ewers, David;
John, Brian;
Manson, Stuart;
Thomas, Dylan;
Turner, Michael

Publication type:

Article

Positive Accounting Theory: A Ten Year Perspective.

Published in:

Accounting Review, 1990, v. 65, n. 1, p. 131

By:

Watts, Ross L.;
Zimmerman, Jerold L.

Publication type:

Article

Positive Accounting Theory as a Lakatosian Research Programme.

Published in:

Accounting & Business Research, 1990, v. 20, n. 79, p. 231, doi. 10.1080/00014788.1990.9728881

By:

Mouck, Tom

Publication type:

Article

Positive Accounting: A Review Article.

Published in:

Accounting & Business Research, 1987, v. 17, n. 68, p. 327, doi. 10.1080/00014788.1987.9729816

By:

Whittington, G.

Publication type:

Article

Empirically Investigating the Presence of Positive Accounting Research as the Meta- Theory for Accounting Academics: Further Evidence from Saudi Arabia.

Published in:

Journal of Accounting & Management (2284-9459), 2021, v. 11, n. 3, p. 26

By:

Al-Adeem, Khalid

Publication type:

Article

User Primacy, Positive Accounting Theory, and Nonaudit Services: Evidence from the SEC's Independence Hearings.

Published in:

Accounting & the Public Interest, 2003, v. 3, p. 36, doi. 10.2308/api.2003.3.1.36

By:

Thornton, John M.

Publication type:

Article

Positive Accounting Theory and the PA Cult.

Published in:

Abacus, 1993, v. 29, n. 1, p. 1, doi. 10.1111/j.1467-6281.1993.tb00419.x

By:

Chambers, R. J.

Publication type:

Article

Positive Accounting: An Assessment .

Published in:

Abacus, 1990, v. 26, n. 2, p. 97, doi. 10.1111/j.1467-6281.1990.tb00249.x

By:

Sterling, Robert R.

Publication type:

Article

DETERMINANTY ROZWOJU SPRAWOZDAWCZOŚCI NIEFINANSOWEJ W ŚWIETLE POZYTYWNEJ I NORMATYWNEJ TEORII RACHUNKOWOŚCI.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2016, n. 436, p. 307, doi. 10.15611/pn.2016.436.31

By:

Zyznarska-Dworczak, Beata

Publication type:

Article

TESTING A POSITIVE THEORY MODEL OF MUSEUM ACCOUNTING PRACTICES.

Published in:

Financial Accountability & Management, 1995, v. 11, n. 4, p. 317, doi. 10.1111/j.1468-0408.1995.tb00235.x

By:

Christensen, Anne L.;
Mohr, Rosanne M.

Publication type:

Article

Ethics and Positive Accounting Theory.

Published in:

1998

By:

Cobb, Laurel G.;
Marquette, Penny

Publication type:

Book Review

TOWARDS A VALUE NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A REPLY.

Published in:

Journal of Business Finance & Accounting, 1982, v. 9, n. 4, p. 573, doi. 10.1111/j.1468-5957.1982.tb01019.x

By:

Thomas, Andrew P.

Publication type:

Article

TOWARDS A VALUE-NEUTRAL POSITIVE SCIENCE OF ACCOUNTING.

Published in:

Journal of Business Finance & Accounting, 1981, v. 8, n. 4, p. 549, doi. 10.1111/j.1468-5957.1981.tb00834.x

By:

Thomas, Andrew P.

Publication type:

Article

Positive Accounting Theory.

Published in:

1987

By:

Young, S. David;
Hendrickson, Harvey S.

Publication type:

Book Review

The Methodology of Positive Accounting.

Published in:

Accounting Review, 1983, v. 58, n. 1, p. 1

By:

Christenson, Charles

Publication type:

Article

Towards a Positive Theory of the Determination of Accounting Standards.

Published in:

Accounting Review, 1978, v. 53, n. 1, p. 112

By:

Watts, Ross L.;
Zimmerman, Jerold L.

Publication type:

Article

Positive Affect and Malleable Mental Accounting: An Investigation of the Role of Positive Affect in Flexible Expense Categorization and Spending.

Published in:

Psychology & Marketing, 2015, v. 32, n. 6, p. 670, doi. 10.1002/mar.20808

By:

Loureiro, Yuliya Komarova;
Haws, Kelly L.

Publication type:

Article

Hope Above Racial Discrimination and Social Support in Accounting for Positive and Negative Psychological Adjustment in African American Adults: Is "Knowing You Can Do It" as Important as "Knowing How You Can"?

Published in:

Cognitive Therapy & Research, 2019, v. 43, n. 2, p. 399, doi. 10.1007/s10608-018-9949-y

By:

Chang, Edward C.;
Chang, Olivia D.;
Rollock, David;
Lui, P. Priscilla;
Watkins, Angela Farris;
Hirsch, Jameson K.;
Jeglic, Elizabeth L.

Publication type:

Article

A Comparative Approach of the Environmental Performance between Periods with Positive and Negative Accounting Returns of EEA Companies.

Published in:

Sustainability (2071-1050), 2020, v. 12, n. 18, p. 7382, doi. 10.3390/su12187382

By:

Sichigea, Mirela;
Siminica, Marian Ilie;
Circiumaru, Daniel;
Carstina, Silviu;
Caraba-Meita, Nela-Loredana

Publication type:

Article

Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité.

Published in:

Accounting Auditing Control / Comptabilité Contrôle Audit, 2008, v. 14, n. 2, p. 5, doi. 10.3917/cca.142.0005

By:

JEANJEAN, Thomas;
RAMIREZ, Carlos

Publication type:

Article

Using a Predictor of Performance as a Positive Encouragement in the Intermediate Accounting Course.

Published in:

Journal of Education for Business, 1990, v. 65, n. 5, p. 213, doi. 10.1080/08832323.1990.10117429

By:

Zachry, Benny R.

Publication type:

Article

Modern accounting scholarship: the imperative of positive economic science.

Published in:

Accounting Forum, 2003, v. 27, n. 3, p. 251, doi. 10.1111/1467-6303.00105

By:

Williams, Paul F.

Publication type:

Article

Differences in awareness of positive and negative age-related changes accounting for variability in health outcomes.

Published in:

European Journal of Ageing, 2022, v. 19, n. 4, p. 1087, doi. 10.1007/s10433-021-00673-z

By:

Sabatini, Serena;
Ukoumunne, Obioha C.;
Brothers, Allyson;
Diehl, Manfred;
Wahl, Hans-Werner;
Ballard, Clive;
Collins, Rachel;
Corbett, Anne;
Brooker, Helen;
Clare, Linda

Publication type:

Article

OUTCOME OF PREVIOUS RESEARCH REGARDING NORMATIVE AND POSITIVE ACCOUNTING THEORIES: FINDINGS AND IMPLICATIONS.

Published in:

Global Economic Observer, 2024, v. 12, n. 1, p. 124

By:

STEFAN-DUICU, VIORICA MIRELA;
SUDACEVSCHI, MIHAELA

Publication type:

Article

WHEN CREATIVE ACCOUNTING HAS A DIFFERENT PATH: POSITIVE BIAS AND PERSUASIVE LANGUAGE - AN EXPERIMENTAL STUDY.

Published in:

Journal of International Management Studies, 2012, v. 12, n. 2, p. 105

By:

Vladu, Alina Beattrice;
Grosanu, Adrian;
Cuzdriorean, Dan D.

Publication type:

Article

POSITIVE HEALTH ACCOUNTING: OCCUPATIONAL HEALTH AT THE ECONOMIC CROSSROADS.

Published in:

Annals of the New York Academy of Sciences, 1979, v. 330, n. 1, p. 507, doi. 10.1111/j.1749-6632.1979.tb18753.x

By:

Levinson, Charles

Publication type:

Article

Sustainable Energy Planning and Management with PV, Waste Heat, Positive Energy Districts and CO<sub>2</sub> Accounting.

Published in:

International Journal of Sustainable Energy Planning & Management, 2024, v. 41, p. 1, doi. 10.54337/ijsepm.8513

By:

Østergaard, Poul Alberg

Publication type:

Article

Exceptional Suffering? Enumeration and Vernacular Accounting in the HIV-Positive Experience.

Published in:

Medical Anthropology, 2012, v. 31, n. 4, p. 310, doi. 10.1080/01459740.2011.631959

By:

Benton, Adia

Publication type:

Article

Can Obtaining an Accounting Ph.D. Provide a Positive Financial Return?

Published in:

Issues in Accounting Education, 2011, v. 26, n. 1, p. 23, doi. 10.2308/iace.2011.26.1.23

By:

Gary, Robert F.;
Denison, Christine A.;
Bouillon, Marvin L.

Publication type:

Article

Modelling environmental DNA data; Bayesian variable selection accounting for false positive and false negative errors.

Published in:

Journal of the Royal Statistical Society: Series C (Applied Statistics), 2020, v. 69, n. 2, p. 377, doi. 10.1111/rssc.12390

By:

Griffin, Jim E.;
Matechou, Eleni;
Buxton, Andrew S.;
Bormpoudakis, Dimitrios;
Griffiths, Richard A.

Publication type:

Article

TOWARDS A VALUE-NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A COMMENT.

Published in:

Journal of Business Finance & Accounting, 1982, v. 9, n. 4, p. 567, doi. 10.1111/j.1468-5957.1982.tb01018.x

By:

Laughlin, Richard C.;
Lowe, E. Anthony;
Puxty, Anthony G.

Publication type:

Article

TOWARDS A VALUE-NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A COMMENT.

Published in:

Journal of Business Finance & Accounting, 1982, v. 9, n. 4, p. 565, doi. 10.1111/j.1468-5957.1982.tb01017.x

By:

Ryan, Robert J.

Publication type:

Article

A positive accounting theorist's take on the end of accounting.

Published in:

Journal of Applied Corporate Finance, 2022, v. 34, n. 4, p. 16, doi. 10.1111/jacf.12527

By:

Zimmerman, Jerold L.

Publication type:

Article

Additional evidence on the determinants of accounting policy choice: The case of positive early...

Published in:

Quarterly Journal of Business & Economics, 1996, v. 35, n. 4, p. 49

By:

Simon, Daniel T.;
Costigan, Michael L.

Publication type:

Article

THE USE OF PAY LATER ON CONSUMER DEBT LEVELS AND DEBT REPAYMENT BEHAVIOR: A POSITIVE ACCOUNTING THEORY APPROACH.

Published in:

Malaysian Business Management Journal (MBMJ), 2024, v. 3, n. 2, p. 47, doi. 10.26480/mbmj.02.2024.112.117

By:

Gusti, Girang Permata

Publication type:

Article

An RShiny app for modelling environmental DNA data: accounting for false positive and false negative observation error.

Published in:

Ecography, 2021, v. 44, n. 12, p. 1838, doi. 10.1111/ecog.05718

By:

Diana, Alex;
Matechou, Eleni;
Griffin, Jim E.;
Buxton, Andrew S.;
Griffiths, Richard A.

Publication type:

Article

Occupancy in dynamic systems: accounting for multiple scales and false positives using environmental DNA to inform monitoring.

Published in:

Ecography, 2020, v. 43, n. 3, p. 376, doi. 10.1111/ecog.04743

By:

Smith, Matthew M.;
Goldberg, Caren S.

Publication type:

Article

ACCOUNTING FOR A POSITIVE, NEGATIVE AND ZERO SEQUENCES POWER IN A THREE-PHASE UNBALANCED ELECTRICAL SYSTEM.

Published in:

Scientific Bulletin of National Mining University, 2023, n. 6, p. 93, doi. 10.33271/nvngu/2023-6/093

By:

Bialobrzheskyi, O.;
Postil, A.;
Yakimets, S.

Publication type:

Article

Accounting for Negative, Zero and Positive Willingness to Pay for Landscape Change in a National Park.

Published in:

Journal of Agricultural Economics, 2009, v. 60, n. 1, p. 1, doi. 10.1111/j.1477-9552.2008.00180.x

By:

Hanley, Nick;
Colombo, Sergio;
Kriström, Bengt;
Watson, Fiona

Publication type:

Article

Interpreting the results of the Semmes-Weinstein monofilament test: accounting for false-positive answers in the international consensus on the diabetic foot protocol by a new model.

Published in:

Diabetes/Metabolism Research & Reviews, 2014, v. 30, n. 1, p. 77, doi. 10.1002/dmrr.2465

By:

Slater, Robert A.;
Koren, Shlomit;
Ramot, Yoram;
Buchs, Andreas;
Rapoport, Micha J.

Publication type:

Article