荷兰历史学论文代写哪家好：会计理论与实务
实证会计理论
实证会计理论已经升级的不同的会计现象和问题的理解。例如，它已经取得了重要的经验转化为会计数据和股票收益和管理的货币报告激励之间的联系。尽管这种目前，其对会计实务的承诺一直是非常有限的。此外，带来PAT提出在何种情况下管理容易监督的利润。举例来说，收入的监督时，政府的额外依赖于所报告的利润，当企业打算无视义务的承诺，在该点时，当年的利润是容易错过关于某些标准（该商标如过去几年的收入，从防范损失和证券考官的估计;，当组织提供的问题，当有管理的变化。检查措施要求审计师识别和调查财务报表（邓利维，2014年）重大差错的风险。这些发现可以提供协助审计师可以想象区分利润管制的情况。
实证会计理论试图揭示为什么企业不断利用记录的费用核算，为什么某些组织会计方法数量之间进行切换。
荷兰历史学论文代写哪家好：会计理论与实务
Accounting Theory and Practice
Positive Accounting Theory
Positive Accounting Theory has upgraded the comprehension of different accounting phenomena and issues. For instance, it has yielded critical experiences into the linkage between accounting numbers and stock returns and administration’s monetary reporting incentives. Notwithstanding this present, its commitment to accounting practice has been exceptionally limited. Further, brings about PAT have proposed circumstances in which administration is liable to oversee profit. For instance, income are overseen when administration’s extra relies on upon reported profit , when firms are going to disregard obligation pledges, at the point when current year’s profit is liable to miss the mark concerning certain benchmarks (e.g., last years income, keeping away from losses, and securities examiners’ estimates;, when organizations issue offers, when there are changes in administration. Inspecting measures require the auditor to recognize and survey risks of material errors in financial statements (Dunleavy, 2014). These discoveries may offer assistance the auditor distinguish circumstances of conceivable profit control.
Positive accounting theory tries to disclose why firms keep on utilizing recorded expense accounting and why certain organizations switch between quantities of accounting methods.
