Construct · 1 fields · 1 citations

positive accounting theory: a standalone construct

One name. One construct. A landmark on the map.

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positiveaccounting theory1 CONSTRUCTPositive accountingWATTS · FINANCIAL ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial accounting

a theory that explains and predicts firms' accounting choices from contracting and political incentives, such as bonus plans, debt covenants and political costs.

In financial accounting, positive accounting theory refers to a theory that explains and predicts firms' accounting choices from contracting and political incentives, such as bonus plans, debt covenants and political costs. This meaning comes from Watts (1990) in The Accounting Review.[1]

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debt3 fields · 3 citationsjingle · one word, three carriers

References

  1. Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131-156. https://doi.org/10.2308/tar-9603274032

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