Positive accounting

Accounting research
Research areas Accounting information systems Auditing Financial accounting Governance Management accounting Tax accounting
Methodologies Analytical Archival Experimental
Specific topics Convergence of accounting standards Earnings management Earnings quality Earnings surprise Positive accounting Post-earnings announcement drift Voluntary disclosure
Accounting journals The Accounting Review Contemporary Accounting Research Journal of Accounting and Economics Journal of Accounting Research Review of Accounting Studies
Related topics Academia Academic publishing Econometrics Economics Scientific method Social science
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Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative accounting, that seeks to derive and prescribe "optimal" accounting standards.