Theory

18-the accounting theory that investigates the causes of earnings management is A) normative accounting theory B) positive accounting theory C) decision usefulness theory D 19- theory that ascribes a particular type of information for particular classes of users on the basis of assumed decision-making needs, is: A) Decision usefulness theories B) positive accounting theory C) credit covenants theory D) bonus plan theory 20- In economics: the notion that individuals motivated by self-interest tied to wealth maximisation' is called A) management theory B) decision usefulness theory C) normative theory D) rationality theory