Statement on Accounting Theory and Theory Acceptance |
Common terms and phrases
abnormal returns accounting data accounting practice Accounting Principles Accounting Principles Board Accounting Research Accounting Review 47 allocation alternative American Accounting Association analysis assess assets Basic Accounting Theory basis Beaver behavior cash flow Certified Public Accountants changes Chapter choice cial competing paradigms consensus counting criteria criterion data expansion deci decision makers decision model approach decision-usefulness approach deductive reasoning Demski digm disclosure discussion Dopuch economic Evaluation example exist expected utility external financial reports external reporting Financial Accounting Financial Statements future cash flows gestalt switch Gonedes historical cost Ijiri individual inductive inductivists investors issues Journal of Accounting Kuhn Littleton logical MacNeal mation measure ment Moonitz net realizable value nomic objective Paton perspective pragmatic information preferences proach problem production proposed relevant replacement cost Revsine security prices specified Statement of Basic Staubus Sterling studies Sweeney theoretical theorists tion tive true income writers