استفاده از تئوری اثباتی برای پیش بینی پذیرش استانداردهای حسابداری از طرف مدیریت شرکتها

	استفاده از تئوری اثباتی برای پیش بینی پذیرش استانداردهای حسابداری از طرف مدیریت شرکتها
بررسی‏‌های حسابداری و حسابرسی
مقاله 6، دوره 4، شماره 1 - شماره پیاپی 1000139، تابستان 1374 اصل مقاله (298.54 K)
نویسنده
حمید رضا موسوی رمضانی
عنوان مقاله [English]
Positive Theory & The Determination of Accounting Standards
چکیده [English]
This paper focuses on the question of why firms would expend resources trying to influence the determination of accounting standards. A possible answer to this question is provided by the government intervention argument, namely, that firms having contact with governments, directly through regulations or procurements, or indirectly through possible intervention, can affect their future cashtlows by discouraging government action through the reporting of lower net incomes. The general findings in this paper have important implications on the setting of financial accounting standards. As long as financial accounting standars have potential effects on the firm's future cashflow, standard setting bodies will be met by corporate lobbying. The lobbying, and the standard committee will be forced to defer the controversial topic.

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