File Name: watts and zimmerman 1986 .zip
Lillian F. Mills, Sarah E. Nutter, Casey M. The Accounting Review 1 May ; 88 3 : — We investigate whether politically sensitive contractors pay higher taxes and whether their bargaining power reduces these tax costs. Using federal contractor data, we develop a new composite measure of political sensitivity that captures both the political visibility arising from federal contracts and the importance of federal contracts to the firm. We proxy for bargaining power using the firm-level proportion of contract revenues not subject to competition, the firm-level proportion of contract revenues arising from defense contracts, and industry-level concentration ratios.
Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative accounting , that seeks to derive and prescribe "optimal" accounting standards. Positive accounting emerged with empirical studies that proliferated in accounting in the late s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman in and at the William E. When published, the pioneering articles were greeted with considerable criticism. Positive accounting can be associated with the contractual view of the firm.
Skip to search form Skip to main content You are currently offline. Some features of the site may not work correctly. Watts and J. Watts , J. Zimmerman Published Economics. This paper reviews and critiques the positive accounting literature following the publication of Watts and Zimmerman , , The paper helped generate the positive accounting literature that offers an explanation of accounting practice, suggests the importance of contracting costs, and has led to the discovery of some previously unknown empirical regularities. The paper produced a methodological debate that has not been very productive.
From the s, accounting research moved to a more "scientific" approach to counter the dominance of normative research. Accounting Organizations and Society, Vol. Watts, R. Prentice-Hall Inc, Positive Accounting Theory and Social Disclosure Studies In their work Watts and Zimmerman mention corporate social disclosures, as a minor issue. PAT has been subject to extensive critique and heated debate e.
* Accounting researchers have recently returned to using that notion of an efficient set of accounting methods to explain accounting choice. (Zimmer ). As.
Positive Accounting Theory. Prentice-Hall Inc,
Он участвовал в разработке ТРАНСТЕКСТА. Он нарушил правила. Из-за него чуть было не произошел полный крах нашей разведки.
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