Tables Media Page Hlustrations Apps 10- De Fond and Jiambalvo (1994) find that sample firms accelerate earnings prior to lending covenants, DeFond and Jiambalyg (1994) research is classified as A- Positive accounting theory B- Normative accounting theory C-Debt covenant theory D- Both A and Care correct answers 11- The existence of many competing accounting theories is due to: 2- The existence of different groups of information users b- The existence of different sets of accounting rules C- Accounting theory is still in its development stage d- The need for different theories 12- theory, generated based upon that what is adopted by the majority of accountants is the most appropriate is a kind of: 2-positive theory of accounting b-negative theory of accounting C-normative theory of accounting d-non accounting theory I 13- The conceptual framework of accounting is deemed to be: a-positive theory of accounting b-negative theory of accounting C-normative theory of accounting d-non accounting theory 14- the period that is known as the normative period of accounting research is: A) 1920s and 1930s B) 1940s and 1950s C) 1960s and 1970s