A GLIMPSE OF POSITIVE ACCOUNTING THEORY (PAT)
Positive accounting theory (PAT) has been more developed than normative accounting theory in this era. The development of PAT research has discussed about what factors influenced management to report earnings. By using literature reviews, there are many researches in discussing the external facto...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Publishing SRL
2017-11-01
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| Series: | Junior Scientific Researcher |
| Subjects: | |
| Online Access: | https://www.jsrpublishing.com/userfiles/files/archive_pages/27/A_GLIMPSE_OF_POSITIVE_ACCOUNTING_THEORY_PAT._JSR_Publishing._No2_Vol._III.pdf |