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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Positive Accounting Theory: A Ten Year Perspective Watts, Ross L.; Zimmerman, Jerold L. The Accounting Review; Jan 1990; 65, 1; ABI/INFORM Global pg. 131
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Page 1: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Positive Accounting Theory: A Ten Year PerspectiveWatts, Ross L.; Zimmerman, Jerold L.The Accounting Review; Jan 1990; 65, 1; ABI/INFORM Globalpg. 131

Page 2: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 3: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 4: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 5: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 6: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 22: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 23: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 24: Positive Accounting Theory: A Ten Year Perspective Watts ... 8 … · Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Created

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.