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Economic Consequences and Positive Accounting Theory

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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


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