The General Tenets of Positive Accounting Theory Towards Accounting Practice and Disclosure in Corporate Organizations in Nigeria

Osho, Augustine E., Ayorinde, Florence M


This study was about the general tenets of positive accounting theory towards accounting practice and disclosure. The objective of the study was to examine the relationship between positive accounting theory, accounting practice and disclosure in corporate organizations. This study was anchored on the concept of voluntary disclosure and stakeholder’s agency theory. It was carried out in Achievers Investment Limited, Ibadan. Primary data is collected using purposive sampling technique and the Secondary data was gotten from the company’s audited annual financial statements on return on equity for 2012-2015. Multiple linear regression is adopted to analyze the primary and secondary data. The study hypothesis was tested at 0.5 per cent level of significance. Findings revealed that there is significant relationship between positive accounting theory and financial reporting and disclosure in corporate organizations. It is recommended that there is need to explore the principles of positive accounting theory in accounting practice and disclosures in corporate organization in Nigeria.

Keywords: Accounting Practice, Accounting Theory, Corporate Organizations, Disclosures, Financial Reporting, Stakeholders, Positive Accounting Theory

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