Positive Research in Accounting
University of Rochester Working Paper FR 95-01
Posted: 15 May 1995
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: Suggested Citation