Sentence examples for positive accounting from inspiring English sources

The topics covered include stock market valuation of financial information, positive accounting theory, equity valuation, contracting, corporate governance, and auditing.

His book Positive Accounting Theory, coauthored with Jerold Zimmerman, continues to be used in accounting PhD programs more than 25 years since its publication.

"We thought we'd come out with a really positive accounting for forest conservation," Kremen says.

According to positive accounting theory, a firm is seen as "a nexus of contracts"—in the strict sense of the word and therefore is supposed to use accounting and reporting as tools to facilitate the formation and the performance of the contracts (Coase, 1937).

Although other theories exist (such as decision-usefulness theory, positive accounting theory, and agency theory), Gray et al. (1995) argue that those theories are not useful for the study of CSR practices because CSR is motivated by market failures and the desire to change current business practices.

Most of the bacteria types identified were gram positive, accounting for 58% of the total sequenced clones.

However, this response still leaves the naïve realist in the position of having to deny that it is possible to provide a positive account of the phenomenal character of a causally matching hallucination.

But there were also strikingly positive accounts.

If they expected positive accounts they will have been disappointed.

In Book II he turns to that positive account.

Yet some such quibbles are probably inevitable with any general positive account of the virtues of literature.