Positive Accounting theorists typically argue that managers can reduce political costs by simply adopting an accounting method

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Positive Accounting theorists typically argue that managers can reduce political costs by simply adopting an accounting method that leads to a reduction in reported income. Does this imply anything about the perceived efficiency of those parties involved in the political process and, if so, what perception is held? ld

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Financial Accounting Theory

ISBN: 9780071013147

4th Edition

Authors: Craig Deegan, H. Bierman

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