Research Papers Positive Accounting Theory

Research Papers Positive Accounting Theory-19
In 1976, the publication of Jensen and Merckling's article on agency theory had a major impact on PAT [14].

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They also describe the resources necessary to advance the level of business studies.

It is said that PAT seeks to predict and explain why managers choose to adopt particular accounting methods in preference to others but says nothing as to which method a firm should use.

We believe that PAT and its hypotheses will continue to be a rich field of empirical research and the basic questions that it raises are still relevant today.

The first serious discussions and analyses of positive research on accounting emerged in late 1960s with the pioneering studies of Ball and Brown [1] and Beaver [2].

These two seminal publications provide significant evidence of the information content in accounting earnings announcements, i.e., the earnings reflect some of the information in security prices.

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