Positive Theory & The Determination of Accounting Standards
This paper focuses on the question of why firms would expend resources trying to influence the determination of accounting standards. A possible answer to this question is provided by the government intervention argument, namely, that firms having contact with governments, directly through regulatio...
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| Format: | Article |
| Language: | fas |
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University of Tehran
1995-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25891_163bc0c2e0a791db0202df9659fd79e3.pdf |