The following are three cases of accounting theory research. For EACH STATEMENT, determine (a) whether the case involves a normative or a positive approach, and (b) whether it includes prescription, description, explanation, or prediction. (1) Companies use disclosures in order to satisfy their stakeholders and legitimize their operations. (2) Voluntary disclosure of accounting information is positively related to share prices of companies. (3) We have to use current cost, regardless of its cost.