An Empirical Investigation of a Choice of Accounting Method for Investments by Colleges and Universities: Positive Accounting Theory Applied in a Not-For-Profit Environment
The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize th...
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VCU Scholars Compass
1991
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| Online Access: | http://scholarscompass.vcu.edu/etd/4409 http://scholarscompass.vcu.edu/cgi/viewcontent.cgi?article=5473&context=etd |