本篇代写论文-实证会计理论的批判性分析讲了积极会计理论是用来对现实世界的事件做出积极或乐观的预测，并将其转化为会计理论。规范理论被用来提供需要做的因素的建议。实证理论被用来解释和预测公司可能发生的事情(Ball, Robin & Wu, 2003)。所确定的行为是企业未来需要选择的会计政策。这些是公司达到拟议会计标准的方法。这个过程的总体目的是理解这个过程并预测不同形式的会计政策的选择。本篇代写论文文章由新西兰第一论文 Assignment First辅导网整理，供大家参考阅读。
Critical Analysis of Positive Accounting Theory
Positive Accounting theory is used to make positive or optimistic predictions of the real-world events and converting them into accounting theories. The normative theories are used to provide recommendation of the factors that need to be done. The positive theories are used to explain and predict the plausible course of events for the company (Ball, Robin & Wu, 2003). The actions that are determined are the accounting policies that the firms need to choose in the future. These are the ways in which the firms would reach to the proposed accounting standards. The overall intention of this process is to comprehend the process and predict the choices of accounting policies that vary across the differing forms. These are used for the economic consequences (Ball, Robin & Wu, 2003). This is a process that the firms use to increase their prospects of survival when they organize efficiently. The firms are considered to be the accumulation of the contract that they have entered. It can be found that a mandatory need to be efficient that the firms would want to minimize the costs that are associated with the different forms of contract. In this, the firms would choose the different accounting policies that are required for the minimization of the contractual costs. Sometimes, the issues that the companies face in these cases are the issues of overestimation and using opportunistic behaviour. These occur in the actions that are conducted by the management to further their own personal interest (Ball, Robin & Wu, 2003). It is imperative for the management and the stakeholders involved adhering to the tenets of transparency and accountability. The positive accounting theory finds its roots form the theory of efficient market hypothesis. This was owing to the study that demonstrated the unexpected accounting earning that is produced by the abnormal returns in the capital markets. The unexpected poor earnings in the markets were measured by using the Capital Assets Pricing Model (CAPM) (Ball, Robin & Wu, 2003). Watts & Zimmerman (1978) used the research and example of the modern capital markets to assess the accounting information showing different abnormal results. It was found by Watts & Zimmerman that the capital markets could be used to see the changes in the accounting policy. These are found to lead to misleading accounting methods. Capital markets had the potential to see through the different accounting methods that were used. The managers used different accounting methods. These invariably impacted their share prices. The use of agency theory became predominate for the capital markets.
In positive accounting three hypotheses are generated. These are bonus plan hypothesis, debt covenant hypothesis and political cost hypothesis.
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