positive accounting theory meaning in English
实证性理论
Examples
- A probe into methodology nature of positive accounting theory
实证会计理论方法论探讨 - Listed companies accounting policy is an important subject in the accounting researches in western countries . especially nearly three decades , western scholars have made unremitting efforts on it and they have formed the system of theories that can be represented by the positive accounting theory
上市公司会计政策问题是西方国家会计及资本市场研究中极为重要的研究课题,特别是近三十年来,西方学者进行了不懈的努力,形成了以实证研究为代表的比较系统的理论。