dc.contributor.author | Razak, A. | |
dc.date.accessioned | 2024-01-04T16:38:03Z | |
dc.date.available | 2024-01-04T16:38:03Z | |
dc.date.issued | 2024-01-04 | |
dc.identifier.issn | :2336-4890 | |
dc.identifier.uri | http://repository.polnep.ac.id/xmlui/handle/123456789/2349 | |
dc.description.abstract | This paper reviews economic consequences as a choice of attitudes toward accounting policies. Economic consequences are an anomaly to the theory of efficient securities markets. This theory fails to explain market behavior concerning the accounting policies made. To overcome this, a positive accounting theory is attempted to be built which can explain that accounting policy is a choice of attitude towards economic consequences | en_GB |
dc.subject | Economic Consequence | en_GB |
dc.subject | Anomaly | en_GB |
dc.subject | Positive Accounting Theory | en_GB |
dc.title | Economic Consequences and Positive Accounting Theory | en_GB |