positive theory kelompok 1

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POSITIVE THEORY AND CAPITAL MARKET RESEARCH & A POSITIVE THEORY OF ACCOUNTING DISCRETION Kelompok 1 :

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POSITIVE THEORY AND CAPITAL MARKET RESEARCH &A POSITIVE THEORY OF ACCOUNTING DISCRETIONKelompok 1 :POSITIVE THEORY AND CAPITAL MARKET RESEARCHPHILOSOPHY of POSITIVE ACCOUNTING THEORYTeori poi!if "ikel#$rk$% #%!#k mem$&$mi fe%ome%$'fe%ome%$ $k#%!$%i "e%($% me%($m$!i ke)$"i$% e*$r$ empiri "$% &$il pe%($m$!$% !ere+#! "i(#%$k$% #%!#k mem+#$! pre"iki ke)$"i$% "i m$$ $k$% "$!$%(,PhilosophyT#)#$% !eori poi!if $"$l$& me%(em+$%($k$% !eori $!$# &ipo!e$ -$%( me%(&$ilk$% pre"iki -$%( .$li" "$% +erm$k%$ #%!#k pre"iki $!$# p&e%ome%$ -$%( +el#m per%$& "i$m$!i,Milton Fi!"#$n%T#)#$% !eori poi!if $"$l$& mempre"iki "$% me%)el$k$% pr$k!ek $k#%!$%i&$tt & 'i##!#$ %PHILOSOPHY of POSITIVE ACCOUNTING THEORYA#mi me%(e%$i peril$k# i%"i.i"# :P$r$ m$%$)er/ i%.e!or "$% lender mer#p$k$% or$%('or$%( -$%( r$io%$l/ me%(i%(i%k$% $"$%-$ ke#%!#%($% "$ri ii 0%$%i$lM$%$)er +i$ memili& me!o"e $k#%!$%i -$%( e*$r$ l$%(#%( mem$kim$lk$% kepe%!i%($% pri+$"i%-$ $!$# mer#+$& ke+i)$k$% -$%( +erk$i!$% "e%($% pe%"$%$$% "$% pro"#ki -$%( e*$r$ !i"$k l$%(#%( me%e)$&!er$k$% "iri%-$ e%"iriM$%$)er mem$kim$lk$% %il$i per#$&$$%STRENGTHS of POSITIVE THEORY11Me%(&$ilk$% &ipo!ei mel$l#i pe%(#)i$% empiriMe%(&$ilk$% &ipo!ei mel$l#i pe%(#)i$% empiri11Mem+eri pem$&$m$% !e%!$%( +$($im$%$ "#%i$ i%i +eker)$Mem+eri pem$&$m$% !e%!$%( +$($im$%$ "#%i$ i%i +eker)$22Mem+eri pem$&$m$% me%(e%$i k$i!$% $%!$r$ $k#%!$%i "$% &$r($ $&$mMem+eri pem$&$m$% me%(e%$i k$i!$% $%!$r$ $k#%!$%i "$% &$r($ $&$m334er#$&$ mem+eri pem$&$m$% me%(e%$i k$i!$% $%!$r$ i%form$i $k#%!$%i/ m$%$)er per#$&$$% "$% p$$r er!$ me%($%$li$ +#%($%%-$4er#$&$ mem+eri pem$&$m$% me%(e%$i k$i!$% $%!$r$ i%form$i $k#%!$%i/ m$%$)er per#$&$$% "$% p$$r er!$ me%($%$li$ +#%($%%-$SCOPE of POSITIVE ACCOUNTING THEORYPe%eli!i$% "$mp$k $k#%!$%i "$% peril$k#p$$r mo"$l, Me%)el$k$% "$% mempre"iki pr$k!ek $k#%!$%i "$l$m per#$&$$%, U$&$ #%!#k me%)el$k$% $p$k$& per#$&$$% me%((#%$k$% me!o"e $k#%!$%i !er!e%!# #%!#k $l$$% opor!#%i!ik, Co%!o&%-$ memi%"$&k$% kee)$&!er$$% milik peme($%( $&$m ke !$%($% m$%$)er, Perpek!if me%(e%$i opor!#%i!ik i%i eri%( "ie+#! !( post,Me%($#mik$% per#$&$$% memili& pr$k!ek $k#%!$%i #%!#k $l$$% e0ie%i, Se&i%(($ ke+i)$k$% $k#%!$%i "i!emp$!k$% e+$($i !( $nt! #%!#k me%#r#%k$% +i$-$ ko%!r$k $%!$r$ per#$&$$% "$% peme($%( $&$m,Pe%(em+$%($% !eori $k#%!$%i poi!if :CAPITAL MARKET RESEARCH $%" THE E55ICIENT MARKETS HYPOTHESISS!#"i -$%( +er#$&$ me%e%!#k$% "$mp$k perili$% i%form$i ke#$%($% !er&$"$p return $&$mS!#"i -$%( memikirk$% efek "$ri per#+$&$% ke+i)$k$% $k#%!$%i !er&$"$p &$r($ $&$mPe%eli!i$% p$$r mo"$l -$%( e*$r$ k# pe%!i%( !er&$"$p !eori $k#%!$%i poi!if:6 efcient markets hypothesis 7EMH8,Se+$(i$% +e$r pe%eli!i$% me%(e%$i &$l i%i me%($r$& p$"$ $!# p$r$"i(m$ eko%omiCAPITAL MARKET RESEARCH $%" THE E55ICIENT MARKETS HYPOTHESISP$$r e0ie%/ $#mi:P$$r e0ie%/ $#mi:Ti"$k $"$ +i$-$ !r$%$ki "$l$m per"$($%($% ek#ri!$Ti"$k $"$ +i$-$ !r$%$ki "$l$m per"$($%($% ek#ri!$I%form$i "ie"i$k$% e*$r$ *#m$'*#m$ +$(i el#r#& peer!$ p$$rI%form$i "ie"i$k$% e*$r$ *#m$'*#m$ +$(i el#r#& peer!$ p$$rA"$ per)$%)i$% me%(e%$i "$mp$k i%form$i $$! i%i !er&$"$p &$r($ ek$r$%( "$% pe%"i!ri+#i$% &$r($ p$"$ m$$ -$%( $k$% "$!$%(A"$ per)$%)i$% me%(e%$i "$mp$k i%form$i $$! 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