Teori Dan Riset Akuntansi Positif: Suatu Tinjauan Literatur
ABSTRACT The purpose of this paper is to review theoretical and empirical literature of the Positive Accounting Theory (PAT). The theory basically is derived from property rights literature that states that a firm is a nexus of contract among various parties_ Based on the agency theory. PAT proposes...
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| Format: | Article NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2000
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| Online Access: | https://repository.ugm.ac.id/26445/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=9466 |
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| Institution: | Universitas Gadjah Mada |