Accounting Theory and Current Issues
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Added on 2020-05-28
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The particular journal article that has been chosen for the purpose of the study is the “The opportunistic approach of the Positive Accounting theory fails to explain a case study: An anomalous situation?” by Adolfo Henrique Coutinho e Samaha Silva, Moacir Sancovschi and Ariane Gabriela Chagas dos Santos The journal article reviews particular literature that seeks to establish evidence that supports the positive accounting theory of corporate social disclosures. The three major hypotheses of this theory are as follows: Bonus Plan Hypothesis Debt
Accounting Theory and Current Issues
Added on 2020-05-28
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