Positive Accounting Theory
Ross L. Watts, Jerold L. ZimmermanISBN: 0136861717;
This book, reviews the theory and methodology underlying the large and growing economics-based empirical literature in accounting. Theory does not present a rule for choosing among alternative accounting procedures (e.g., choose the one that better matches revenue and expense). Rather, theory provides an explanation for accounting and auditing practice. For example, a theory explains why some firms use accelerated depreciation methods and others use straight line and why some firms use Big Eight auditors and others do not. Such a theory is important to accountants and managers; it helps them to make better decisions when conditions change and they are confronted with unfamiliar situations. Формат: 15 см x 23 см.
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