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Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman (in 1978 and 1986) at the William E. Simon School of Business Administration at the University of Rochester, and by the founding of the Journal of Accounting and Economics in 1979.
Vernon Kenneth Zimmerman (born 1928) is an American accounting scholar and Professor of accounting at the University of Illinois Urbana Champaign, known for his work on the accounting history and international accounting theory.
William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review. [1]
An example of the Matthew Effect's role on social influence is an experiment by Salganik, Dodds, and Watts in which they created an experimental virtual market named MUSICLAB. In MUSICLAB, people could listen to music and choose to download the songs they enjoyed the most. The song choices were unknown songs produced by unknown bands.
Douglas Ward Allen (born August 15, 1960) [2] is a Canadian economist and the Burnaby Mountain Professor of Economics at Simon Fraser University.He is known for his research on transaction costs and property rights, and how these influence the structure of organizations and institutions.
Big Bath in accounting is an earnings management technique whereby a one-time charge is taken against income in order to reduce assets, which results in lower expenses in the future. [1] The write-off removes or reduces the asset from the financial books and results in lower net income for that year.
The positivity effect as an attribution phenomenon relates to the habits and characteristics of people when evaluating the causes of their behaviors. To positively attribute is to be open to attributing a person’s inherent disposition as the cause of their positive behaviors, and the situations surrounding them as the potential cause of their ...
In mental accounting theory, the framing effect defines that the way a person subjectively frames a transaction in their mind will determine the utility they receive or expect. [11] The concept of framing is adopted in prospect theory , which is commonly used by mental accounting theorists as the value function in their analysis (Richard Thaler ...