This book, reviews the theory and methodology underlying the large and growing economics-based empirical literature in accounting Theory does not present a rule for choosing among alternative accounting procedures (e g , choose the one that better matches revenue and expense) Rather, theory provides an explanation for accounting and auditing оеыяь practice For example, a theory explains why some firms use accelerated depreciation methods and others use straight line and why some firms use Big Eight auditors and others do not Such a theory is important to accountants and managers; it helps them to make better decisions when conditions change and they are confronted with unfamiliar situations Формат: 15 см x 23 см Авторы Ross L Watts Jerold L Zimmerman.  WaldeckИздательство: Prentice Hall, 1985 г Мягкая обложка, 400 стр ISBN 0136861717 Язык: Английский.