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Accounting Information System Theory : Studies how accounting information is collected, processed, and communicated within organizations. Positive Accounting Theory : Explores why accounting practices exist
- Accounting Information System Theory: Studies how accounting information is collected, processed, and communicated within organizations.
- Positive Accounting Theory: Explores why accounting practices exist as they do and predicts accounting choices based on economic events.
- Efficient Market Hypothesis (EMH): Discusses how quickly and accurately stock prices reflect all available information.
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