Explaining  the choice of accounting standards in municipal corporations

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Collin, Sven-Olof ; Tagesson, Torbjörn ; Andersson, Anette ; Cato, Josefine ; Hansson, Karin (2004)
  • Publisher: Kristianstad : Department of Business Studies, Kristianstad University College

Positive  accounting  theory  (PAT)  tries  to  explain  corporations’  choices  of accounting standards. Empirical research in this field has been focused on the choices  made by large, listed corporations. We challenge this grounding through extending the empirical do... View more
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