positive accounting theory: a ten year perspective watts, ross...

26
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Positive Accounting Theory: A Ten Year Perspective Watts, Ross L;Zimmerman, Jerold L The Accounting Review; Jan 1990; 65, 1; ProQuest Central pg. 131

Upload: others

Post on 24-Jul-2021

3 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Positive Accounting Theory: A Ten Year PerspectiveWatts, Ross L;Zimmerman, Jerold LThe Accounting Review; Jan 1990; 65, 1; ProQuest Centralpg. 131

Page 2: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 3: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 4: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 5: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 6: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 7: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 8: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 9: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 10: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 11: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 12: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 13: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 14: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 15: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 16: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 17: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 18: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 19: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 20: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 21: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 22: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 23: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 24: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 25: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 26: Positive Accounting Theory: A Ten Year Perspective Watts, Ross …arikamayanti.lecture.ub.ac.id/files/2014/03/PAT-a-ten... · 2014. 3. 4. · Positive Accounting Theory: A Ten Year

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.