《实证会计理论》PPT课件

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1、PositiveAccountingTheory:ATenYearPerspectiveRossL.WattsandJeroldL.ZimmermanTHEACCOUNTINGREVIEW9/7/20211ABSTRACTThispaperreviewsandcritiquesthepositiveaccountingliteraturefollowingpublicationofWattsandZimmerman(1978,1979).The1978paperhelpedgeneratethepositiveaccountingliteraturewhich

2、offersanexplanationofaccountingpractice,suggeststheimportanceofcontractingcosts,andhasledtothediscoveryofsomepreviouslyunknownempiricalregularities.The1979paperproducedamethodologicaldebatethathasnotbeenveryproductive.ABSTRACTThispaperattemptstoremovesomecommonmisconceptionsaboutmeth

3、odologythatsurfacedinthedebate.Italsosuggestswaystoimprovepositiveresearchinaccountingchoice.Themostimportantoftheseimprovementsistighterlinksbetweenthetheoryandtheempiricaltests.Asecondsuggestedimprovementisthedevelopmentofmodelsthatrecognizetheendogeneityamongthevariablesintheregre

4、ssions.Athirdimprovementisreductioninmeasurementerrorsinboththedependentandindependentvariablesintheregressions.StructureI.EvolutionandStateofPositiveAccountingTheoryII.CriticismsofPositiveAccountingResearchIII.SummaryandConclusionsI.EvolutionandStateofPositiveAccountingTheory1.1Evol

5、ution1.2ContemporaneousPositiveAccountingTheory1.3EvidenceontheTheoryI.EvolutionandStateofPositiveAccountingTheory1.1EvolutionModernpositiveaccountingresearchbeganflourishinginthe1960swhenBallandBrown(1968),Beaver(1968).andothersintroducedempiricalfinancemethodstofinancialaccounting.

6、Thesubsequentliteratureadoptedtheassumptionthataccountingnumberssupplyinformationforsecuritymarketinvestmentdecisionsandusedthis"informationperspective"toinvestigatetherelationbetweenaccountingnumbersandstockprices.The"informationperspective"hasnotprovidedhypothesestoexplainwhyentire

7、industriesswitchfromacceleratedtostraight-linedepreciationwithoutchangingtheirtaxdepreciationmethods.I.EvolutionandStateofPositiveAccountingTheory1.1EvolutionAnimportantreasonthattheinformationperspectivefailedtogeneratehypothesesexplainingandpredictingaccountingchoiceisthatinthefina

8、ncetheoryund