Pozytywna Teoria Rachunkowości – założenia, koncepcje, badania

• Authors: Marcin Kędzior

Title variants

EN

POSITIVE ACCOUNTING THEORY – ASSUMPTIONS, CONCEPTS, RESEARCH

• Languages of publication: PL

Abstracts

EN

In the article the most important accounting theory classification was presented: normative theory, capital market research, positive theory, behavioural research in accounting. The author stressed the connection between agency theory and positive theory of accounting. There are three most important positive accounting theory assumptions: management compensation hypothesis, debt contracting hypothesis, political cost hypothesis. The author also presented the most relevant empirical research in positive accounting theory

Keywords

EN

POSITIVE ACCOUNTING THEORY; ACCOUNTING

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 33-42

Contributors

author

Marcin Kędzior

• Katedra Rachunkowości Finansowej, Uniwersytet Ekonomiczny w Krakowie