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Vingt ans de recherche positive en comptabilité financière

Author

Listed:
  • Pascal Dumontier
  • Bernard Raffournier

Abstract

The objectives of positive accounting research are twofold. First, it is aimed at determining the usefulness of accounting numbers for valuation purposes by investigating the relation between accounting figures and stock prices. Second it provides explanations of accounting practices by focusing on agency and political costs. This article reviews the positive accounting literature. It describes its evolution and the current state of positive accounting theory.

Suggested Citation

  • Pascal Dumontier & Bernard Raffournier, 1999. "Vingt ans de recherche positive en comptabilité financière," ACCRA, Association francophone de comptabilité, vol. 5(3), pages 179-197.
    • Handle: RePEc:cai:accafc:cca_053_0179
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    Cited by:

    1. Kodzo Senyo Adjeyi & Tsotso Kouevi, 2021. "Gestion des données comptables : analyse de l’effet des mesures d’accompagnement sur le comportement déclaratif des dirigeants au Togo," Post-Print hal-03361548, HAL.

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