Vingt ans de recherche positive en comptabilité financière

Pascal Dumontier and Bernard Raffournier

ACCRA, 1999, vol. 5, issue 3, 179-197

Abstract: The objectives of positive accounting research are twofold. First, it is aimed at determining the usefulness of accounting numbers for valuation purposes by investigating the relation between accounting figures and stock prices. Second it provides explanations of accounting practices by focusing on agency and political costs. This article reviews the positive accounting literature. It describes its evolution and the current state of positive accounting theory.

Keywords: financial accounting; positivism; financial market; accounting decision; accounting history (search for similar items in EconPapers)
Date: 1999
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