新浪博客
Part I. Introduction to Financial Accounting Research and Positive Accounting Theory
Beaver, William H., 'Directions in Accounting Research: NEAR and FAR, 'Accounting Horizons 10 (June 1998): 113-124.
Friedman, M., 'The Methodology of Positive Economics,' Essays in Positive Economics. (Chicago: University of Chicago Press, 1953): 3-43.
Kinney, W., 'Empirical Accounting Research Design for Ph.D. Students,' Accounting Review, April 1986: 338-350.
Kinney, W., 'Commentary on the Relation of Accounting Research to Teaching and Practice: A 'Positive View',' Accounting Horizons, March 1989: 199-224.
Schipper, Katherine, 'Academic Accounting Research and the Standard Setting Process, ' Accounting Horizons, (December 1994): 61-73.
Christensen, Charles J., 'The Methodology of Positive Accounting,' Accounting Review, January 1983: 1-22.
Dechow, Patricia M., Amy P. Hutton, and Richard G. Sloan, 'Economic Consequences of Accounting for Stock-based Compensation,' Journal of Accounting Research (Supplement 1997): 1-20.
Defond, Mark L., and James J. Jiambalvo, 'Debt covenant violations and manipulation of accruals, ' Journal of Accounting and Economics 17: (1994): 145-176.
El-Gazzar, Samir M., 'Stock Market Effects of the Closeness to Debt Covenant Restrictions Resulting from Capitalization of Leases, 'The Accounting Review (April 1993): 233-257.
Holthausen, Robert W. and R. W. Leftwich, 'The Economic Consequences of Accounting Choice, ' Journal of Accounting and Economics 5 (1983): 77-117.
Hughes, Patricia J., and Eduardo S. Schwartz, 'The LIFO/FIFO Choice: An Asymmetric Information Approach, ' Journal of Accounting Research (Supplement 1988): 41-58.
Jensen, Michael C., and William H. Meckling, 'Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure,' Journal of Financial Economics 3 (1976): 305-360.
Sweeney, Amy P., 'Debt-Covenant Violations and Managers' Accounting Responses,' Journal of Accounting and Economics 17 (1994): 281-308.
Watts, Ross L. and Jerold L. Zimmerman, 'Towards a Positive Theory of the Determination of Accounting Standards, ' The Accounting Review (1978): 112-134.
Watts, Ross L. and Jerold L. Zimmerman, 1986, Positive Accounting Theory (Prentice Hall, NJ) Chapters 8-10.
Watts, Ross L. and Jerold L. Zimmerman, 'Positive Accounting Theory: A Ten-Year Perspective, ' The Accounting Review, (January 1990): 131-156.