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Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative accounting , that seeks to derive and prescribe "optimal" accounting standards.
ERCs are used primarily in research in accounting and finance. In particular, ERCs have been used in research in positive accounting, a branch of financial accounting research, as they theoretically describe how markets react to different information events. Research in Finance has used ERCs to study, among other things, how different investors ...
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
European Union privacy watchdogs hit Facebook owner Meta with fines totaling 251 million euros on Monday after an investigation into a 2018 data breach on the social media platform that exposed ...
President Biden acknowledged concerns about his age, stamina and ability to have served a second term in an interview with USA Today in the Oval Office.
Peppermint Ornaments. Talk about easy! All you need for this simple recipe is peppermint candies, nonstick cooking spray, metal cookie cutters, and a parchment-lined baking sheet.
To determine whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), [13] or the classical approach (based on three rules). [14] Whether a debit increases or decreases an account's net balance depends on what kind of account it is. The basic principle is that the account ...
Double bottom line (abbreviated as DBL or 2BL) seeks to extend the conventional bottom line, which measures fiscal performance—financial profit or loss—by adding a second bottom line to measure a for-profit business's performance in terms of positive social impact. There is controversy about how to measure the double bottom line, especially ...