Positive Research in Accounting

University of Rochester Working Paper FR 95-01

Posted: 15 May 1995

See all articles by Ross L. Watts

Ross L. Watts

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract

This paper surveys the positive accounting research literature for a book of readings. It defines the nature and origins of positive research in accounting describes its contribution to practice and investigates reasons for the decline of normative theorizing in accounting. Relatively comprehensive surveys of capital markets research theory of the firm and political process-based research and behavioral science-based research are then presented. Finally future directions of the research are considered. The research surveys include both the empirical and modeling literatures.

JEL Classification: M41, M46, M49

Suggested Citation

Watts, Ross L., Positive Research in Accounting. University of Rochester Working Paper FR 95-01, Available at SSRN: https://ssrn.com/abstract=55470

Ross L. Watts (Contact Author)

Massachusetts Institute of Technology (MIT) - Sloan School of Management ( email )

E52-325
Cambridge, MA 02142
United States

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