Watts, Ross L. Positive accounting theory / Ross L. Watts, Jerold L. Zimmerman .- Taiwan : Pearson , 1986 .- 388 p. :; 23 cm Tóm tắt: This book presents the theory and methodology underlying the economic-based empirical literature in accounting. The concept of theory underlying that literature is the scientific concept of theory; the objective of theory is to explain and predict phenomena (in this case, accounting practice). ISBN: 9867491130 Từ khóa - Ngành đào tạo: Kế toán Ký hiệu xếp giá: 657 / W248