Financial Accounting Theory 3Rd Edition Deegan Test Bank Full Chapter PDF
Financial Accounting Theory 3Rd Edition Deegan Test Bank Full Chapter PDF
Student: ___________________________________________________________________________
3. To test whether accounting information is useful, researchers such as Ball and Brown tested whether share
prices responded to:
A. Expected earnings announcements
B. Agency theory
5. The principal's expectation of opportunistic behaviour by his or her agent results in lower payments to:
A. The agent
B. The principal
6. According to agency theory, contracts that align the interests of the principal and agent primarily benefit:
A. The agent
B. The principal
B. Necessary, because agents know that principals may not act in their interests
C. Unnecessary, because principals know that agents may not act in their interests
D. Unnecessary, because agents know that principals may not act in their interests
8. The 'political cost hypothesis' of Positive Accounting Theory suggests that:
A. Large firms are more likely to use accounting choices that reduce reported profits
B. Small firms are more likely to use accounting choices that reduce reported profits
C. Neither large nor small firms are more likely to use accounting choices that reduce reported profits
D. Both large and small firms are more likely to use accounting choices that reduce reported profits
9. The 'bonus plan hypothesis' of Positive Accounting Theory suggests managers of firms with bonus plans
tied to reported income are more likely to use accounting methods that:
A. Increase prior period reported income
B. The lower the firm's debt/equity ratio, the more likely managers are to use accounting methods that increase
income
C. The higher the firm's debt/equity ratio, the more likely managers are to use accounting methods that
increase income
11. The "efficiency perspective" of Positive Accounting Theory suggests that firms will:
A. Adopt the accounting methods that require the least resources to implement
B. Adopt the accounting methods that result in the highest reported earnings
C. Adopt the accounting methods that result in the lowest reported earnings
D. Adopt the accounting methods that best reflect the underlying economic performance of the entity
12. In respect of Positive Accounting Theory:
A. The opportunistic perspective is ex-post ,and the efficiency perspective is ex-ante
13. A manager electing to adopt a depreciation method that increases income, but does not reflect the actual
use of the asset, is consistent with:
A. The efficiency perspective of Positive Accounting Theory
C. Both the opportunity and the efficiency perspectives of Positive Accounting Theory
D. Neither the opportunity nor the efficiency perspectives of Positive Accounting Theory
14. Which of the following parties desire the firm to take the most risks?
A. Managers
B. Debtholders
C. Owners
D. All parties desire the firm to take the same level of risk
B. Only owners
17. According to Positive Accounting Theory, using stock prices to determine bonuses
A. Increases the likelihood of management disclosing good news
C. Increases the likelihood of management disclosing both good and bad news
B. Can be explained from an opportunistic perspective, and gives management an incentive to manipulate
accounting information from an efficiency perspective
D. Cannot be explained
B. It is not value-free
22. Which of the following is an example of political costs under the PAT perspective?
A. Wage and salary deductions paid to unions
B. Contributions to political parties
C. Costs associated with increased wage claims
D. The cost of remaining largely unnoticed by government regulatory agencies
23. Which of the following is not an example of a Positive Accounting Theory or research?
A. True income theories
B. Legitimacy Theory
C. Costs associated with increased wage claims
D. The cost of remaining largely unnoticed by government regulatory agencies
24. Which of the following statements is not true about Positive Accounting Theory?
A. It is used to distinguish research aimed at explanation and prediction
B. It is designed to explain and predict which firms will, and which firms will not, use a particular method, and
also prescribes which method a firm should use
C. It focuses on the relationships between the various individuals involved in providing resources to an
organisation, and how accounting is used to assist in the functioning of these relationships
D. One of the key theories that underpins Positive Accounting Theory is Agency theory
25. Which of the following statements is true regarding the origins and development of Positive Accounting
Theory?
A. Positive research in accounting started coming to prominence around the mid-1960s, and appeared to
become the dominant research paradigm within financial accounting in the 1970s and 1980s
B. The introduction of positive research into accounting represented a paradigm shift from normative research
to positive research
C. Currently, almost all papers in Accounting Review and most other leading academic journals are positive
research-based
D. All of the given options are correct
Deegan_FAT3e_chapter_07 Key
Deegan - Chapter 07 #1
difficulty: easy
Deegan - Chapter 07 #2
difficulty: easy
3. To test whether accounting information is useful, researchers such as Ball and Brown tested whether share
prices responded to:
A. Expected earnings announcements
Deegan - Chapter 07 #3
difficulty: easy
4. The key theory that underpins Positive Accounting Theory is:
A. The Efficient Markets Hypothesis
B. Agency theory
Deegan - Chapter 07 #4
difficulty: easy
5. The principal's expectation of opportunistic behaviour by his or her agent results in lower payments to:
A. The agent
B. The principal
Deegan - Chapter 07 #5
difficulty: easy
6. According to agency theory, contracts that align the interests of the principal and agent primarily benefit:
A. The agent
B. The principal
Deegan - Chapter 07 #6
difficulty: easy
7. Agency theory suggests that government regulation is:
A. Necessary, because principals know that agents may not act in their interests
B. Necessary, because agents know that principals may not act in their interests
C. Unnecessary, because principals know that agents may not act in their interests
D. Unnecessary, because agents know that principals may not act in their interests
Deegan - Chapter 07 #7
difficulty: medium
B. Small firms are more likely to use accounting choices that reduce reported profits
C. Neither large nor small firms are more likely to use accounting choices that reduce reported profits
D. Both large and small firms are more likely to use accounting choices that reduce reported profits
Deegan - Chapter 07 #8
difficulty: easy
9. The 'bonus plan hypothesis' of Positive Accounting Theory suggests managers of firms with bonus plans
tied to reported income are more likely to use accounting methods that:
A. Increase prior period reported income
Deegan - Chapter 07 #9
difficulty: easy
10. The 'debt/equity hypothesis' of Positive Accounting Theory predicts that:
A. The higher the firm's debt/equity ratio, the more likely managers are to use accounting methods that lower
income
B. The lower the firm's debt/equity ratio, the more likely managers are to use accounting methods that increase
income
C. The higher the firm's debt/equity ratio, the more likely managers are to use accounting methods that
increase income
11. The "efficiency perspective" of Positive Accounting Theory suggests that firms will:
A. Adopt the accounting methods that require the least resources to implement
B. Adopt the accounting methods that result in the highest reported earnings
C. Adopt the accounting methods that result in the lowest reported earnings
D. Adopt the accounting methods that best reflect the underlying economic performance of the entity
C. Both the opportunity and the efficiency perspectives of Positive Accounting Theory
D. Neither the opportunity nor the efficiency perspectives of Positive Accounting Theory
14. Which of the following parties desire the firm to take the most risks?
A. Managers
B. Debtholders
C. Owners
D. All parties desire the firm to take the same level of risk
B. Only owners
17. According to Positive Accounting Theory, using stock prices to determine bonuses
A. Increases the likelihood of management disclosing good news
C. Increases the likelihood of management disclosing both good and bad news
B. Can be explained from an opportunistic perspective, and gives management an incentive to manipulate
accounting information from an efficiency perspective
D. Cannot be explained
B. It is not value-free
Deegan - Chapter 07
difficulty: easy
22. Which of the following is an example of political costs under the PAT perspective?
A. Wage and salary deductions paid to unions
B. Contributions to political parties
C. Costs associated with increased wage claims
D. The cost of remaining largely unnoticed by government regulatory agencies
Deegan - Chapter 07
difficulty: medium
23. Which of the following is not an example of a Positive Accounting Theory or research?
A. True income theories
B. Legitimacy Theory
C. Costs associated with increased wage claims
D. The cost of remaining largely unnoticed by government regulatory agencies
difficulty: medium
24. Which of the following statements is not true about Positive Accounting Theory?
A. It is used to distinguish research aimed at explanation and prediction
B. It is designed to explain and predict which firms will, and which firms will not, use a particular method, and
also prescribes which method a firm should use
C. It focuses on the relationships between the various individuals involved in providing resources to an
organisation, and how accounting is used to assist in the functioning of these relationships
D. One of the key theories that underpins Positive Accounting Theory is Agency theory
Deegan - Chapter 07
difficulty: hard
25. Which of the following statements is true regarding the origins and development of Positive Accounting
Theory?
A. Positive research in accounting started coming to prominence around the mid-1960s, and appeared to
become the dominant research paradigm within financial accounting in the 1970s and 1980s
B. The introduction of positive research into accounting represented a paradigm shift from normative research
to positive research
C. Currently, almost all papers in Accounting Review and most other leading academic journals are positive
research-based
D. All of the given options are correct
Deegan - Chapter 07
difficulty: easy
Deegan_FAT3e_chapter_07 Summary
Category # of Questions
Deegan - Chapter 07 24
difficulty: easy 17
difficulty: hard 3
difficulty: medium 5
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Nakaam 140. 146. 147. 148. 152. 159. 160. 177. 183. 184.
243. 291.
Namagone 414. 415.
Namaputa 265.
Nambunga 382.
Namenwechsel 340.
Nangadi-See 405. 418. 419.
Nangoo 72. 153.
Nasenpflock 68. 165. 166. 279. 416.
Nasomba, Fluß 256.
Natura 351. 352.
Naturvölker VII. 11. 402. 403;
Unterschätzung 117;
Verschwinden 512.
Naunge 260.
Nawalowe 390. 391. 393. 394.
Nchichira 405. 407. 410. 415 416. 417. 424. 486.
Ndondosha 399.
Neger, Aberglauben 230. 231. 232. 263. 264. 265. 353.
484;
Abneigung gegen Störung 71. 72. 137;
Abwanderung 71. 72;
Achtung der Eltern 236;
Altersangaben 371;
Altersklassen 369;
Angst vor Photographieren 391. 392. 393;
als Arbeiter 509;
Beerdigung 481. 482;
Benehmen 344;
Beredsamkeit 180;
Bier s. Pombe;
Erziehung 357;
Fallen 125;
Feldbauer 510;
Frauen 203. 273;
Tätigkeit 208;
Frohsinn 84;
Gebräuche 342;
Geruch 185. 250;
Geschlechtsleben 365;
Habitus 325;
Handel 133. 134;
Hautfarbe 72;
Heimat VIII;
Heirat 342;
Heiratsfähigkeit 375. 376;
Hochzeit 374. 375;
Hütte 115. 116. 164;
Jäger 126;
Jagd 249. 250;
Kinder 85. 86. 342. 344. 345. 346. 356;
Kinderleben 360;
Kinderliebe 357;
Kindheit 197. 198;
Kleidung 335;
Kraftentfaltung 57. 58;
Krankenpflege 242;
Krankheiten 114. 115. 357. 358. 359. 360;
Kultur VIII;
Kulturpflanzen 92. 256. 505;
Landwirtschaft 117. 118;
Leben 352;
Leben nach dem Tode 396;
Mädchen 357;
Mannbarkeitsfest s. Unyago;
Medizin 396;
Nahrung 208. 209;
Namen 141. 142;
Rechtsgefühl 44. 45;
Schutz durch Deutschland 426;
Seele 398. 399;
Siedelungen 119;
Soldaten 467. 468;
Spiele 200. 203;
Sprachen 325, s. a. Sprachstudien;
Stammesgeschichte 181;
Stammwechsel 148. 149;
Tabakgenuß 185;
Taktgefühl 429. 513;
Tanzlust 84;
Telephon 354. 355. 356;
Therapie 396. 397. 398;
Treue 373. 374;
Unterricht 344;
Verhalten bei Aufnahmen durch Photograph,
Phonograph, Kino 50. 51;
Verhältnis zu Christentum und Islam 94;
Volksfeste 456. 457;
Vorratsbehälter 117. 118. 173;
Waffen 248;
Wegbau 80;
Wohnungen 110;
Zähne 180;
Zeichenkunst 53. 54. 55. 56. 96. 130. 131. 211. 447. 448;
Zeitbestimmung 300. 301;
Zeitrechnung 181. 182. 183;
Zeremoniell 233;
Zukunft 509. 512.
Nembo, Körperverunstaltung 317. 318.
Newala 179. 180. 254. 278. 284. 298. 305. 306. 311. 319.
323. 334. 338. 388. 398. 403. 405;
Klima 298. 299. 395;
Missionsstation 391.
Newalasandstein 304.
Ngalla, Muschel 382.
Ngoma, Tanz 84.
Ngurumahamba 66. 490.
Nigulila s. Lippenpflock.
Nihimmu 377.
Niltal, Fruchtbarkeit 502. 503.
Ningachi 446. 460. 462.
Niuchi 284. 291. 356.
Nkunya 179.
Nyangao 70. 73. 74. 75. 83. 88;
Missionsstation 69.
Nyassa 66. 67. 149. 150. 151. 177. 380. 406. 412.
Palmen 256.
Pangani 504.
Panganischnellen 70.
Papassi 138.
Pelele s. Lippenscheibe.
Persischer Golf 10.
Personennamen 339–342.
Pesa mbili 47. 57. 107. 108. 333. 339. 406. 472. 473.
Peschel, Oskar 110.
Pfahlbauten 423. 424. 426. 427.
Phonograph VII. 50. 51. 52. 196. 197. 216. 217. 389. 390.
392. 465. 466.
Photographieren VI. 124. 125. 465. 469;
Angst vor 391. 392. 393.
Pombe 119. 120. 121. 122. 123. 213.
Pori 66. 82. 83. 88. 92. 163. 266;
Abbrennen 81. 82. 83.
Porter, Reverend 65.
Portugiesen 4.
„Prinzregent“ 2.
Quarzite 92.
Raseneisenstein 325.
Ratzel, Friedrich 9. 23.
Reichspost in Ostafrika 143.
Reichstagsabgeordnete in Ostafrika 68. 102. 499.
Reisekalender 401. 402.
Rindenstoffe 335;
Herstellung 335. 336. 337.
Rinder 175.
Rondoplateau 69. 318. 464.
Roscher 66.
Rotes Meer 9. 10. 11. 23. 24. 29.
Rovuma 66. 83. 89. 151. 177. 178. 241. 254. 256. 257.
258. 260. 261. 279. 311. 315. 316. 318. 325. 380. 382.
405. 409. 414. 419. 424. 487. 504. 505;
Ufer 422;
Wasserstand 258. 259.
—, Dampfer 33. 34. 35. 36. 37.
— -Ebene 417. 418.
Ruangwa 44.
Rückfallfieber 138. 139. 241.
Rufidyi 35. 70. 504. 505.
—, Dampfer 33. 34. 35. 36. 37. 39. 40. 112. 487.
Rugaruga 48.
Runsewe 412. 413.
Runsewe-Wangoni 126, s. a. Wangoni, echte.
Rupienwährung 131. 132.
Ruvu 454.
Saadani 504.
Sagen 72.
Saidi Kapote 489.
Sakalaven 315.
Salim Matola 134. 135. 144. 145. 328. 333. 349. 445. 452.
455. 456.
Salz 335.
Sambesi 151. 412.
Sammeln von Ethnographica 338. 349. 442. 443.
Sammlungsstücke 466.
Sanda 121. 465.
Sandfloh 114. 306. 307.
Sansibar 2. 3. 29;
Sultan 178.
— -Vertrag 14.
Schabruma 143. 150.
Schamgefühl, Verlagerung 166. 167.
Schauri von Nkunya 179.
Schiffe, deutsche 12. 14.
Schirasi 315.
Schire 177.
Schirwasee 380.
Schlafender Löwe 22. 27. 28.
Schläfenschnitte 442.
Schlafkrankheit 241.
Schmuck aus Messing 327. 328.
Schnitzereien 443. 444.
Schule 460. 461. 462. 500.
Schumewald 425.
Schwangerschaft 384. 387.
Schwarzwasserfieber 241.
Schwiegermutter, Stellung zur 342. 343.
Seelenbäume 396.
Sefu, Akide 283. 286. 287. 291. 292. 297. 311. 376. 390.
391. 462.
Seliman Mamba 44. 45. 46. 222.
Sese, Monochord 351.
Seyfried, Hauptmann 33. 48. 61. 63. 97. 192.
Simba Uranga 35. 36. 37.
Sippennamen 381. 382.
Sklavenhandel 93.
Sodorapparat 193.
Somal 28.
Speicher 173. 174.
Spiegel, Leutnant 489.
Spiele 347.
Spielzeug 348. 356;
Jahreszeiten 348.
Sprachstudien 420. 462. 463. 464.
Ssongo, Schlange 199. 200.
Stamburi 359. 449.
Stämmemischung 93.
Stammesunterschiede 72.
Stamm-Mimikry 151.
Stationsleben 112. 115. 128. 130. 132. 133. 204. 205. 206.
261. 299. 300–303. 309. 310.
Staudamm von Assuan 502. 503.
Steinen, Karl von den 247.
Stelzen 290. 291.
Stiefel 94. 95.
Stiller Ozean 10.
Strandes, Justus 4.
Straßenbau 293. 407. 408. 490.
Stuhlmann, Dr. Franz 61.
Stürme 161. 162. 165. 187. 188. 261. 262. 303.
Sudanneger 24.
Südwestafrika 60. 508.
Suez, Landenge 24.
Suezkanal 8. 9. 11.
Sulila, Barde 214. 215. 216. 217. 218. 219.
Sulu 149. 151;
Wanderungen 150.
Sumni 133.
Susa, 163. 164. 172. 177. 319. 382. 392.
Swastika 146. 147.
Tabora 455.
Täler, alte 41.
Tanga 2. 44. 499. 500.
Tanganyika 150. 412.
Tänze 85. 222. 223. 224. 225. 226. 228. 432. 433;
der Frauen 277. 278. 285. 286.
Tanzmasken 444.
Tatoga 20.
Taubenschlag 118. 119.
Taubenzucht 118.
Tauschverkehr 131.
Tembe 111.
Tertiärmensch 25.
Tins, Petroleumgefäße 112.
Töpferei 328–331. 333. 334.
Totemismus 380. 381.
Träger 108. 255. 256. 469. 478. 493. 494;
Last 112.
Trinkwasser 190. 191;
Filtrieren 191.
Trommeln 277.
Tschaka 151.
Tylor 244.
Ububa 411.
Ugali 110. 208. 209.
Ugandabahn 3.
Ugogo 505.
Uhehe 111.
Ulimba 351.
Umbekuru 66. 89.
Ungurue 73. 242.
Universities Mission 194.
Unyago 213. 232. 236. 266. 337. 356. 361–365. 366. 367.
368. 369;
Name 270;
Tänze 226;
der Knaben 233. 234. 270. 297;
der Mädchen 270. 272–278. 283. 284–292. 294. 296.
370. 371;
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bei Makonde 366. 370;
bei Matambwe 370;
bei Makua 366. 370.
Unyamwesi 111. 412.
Unyanyembe 488.
Upupu 293.
Ural-Altaier 25.
Urrassen 25.
Usagara 70.
Usambara 425.
Usambarabahn 499.
Usanye 264.
Vasco da Gama 4.
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Verwaltung in Ostafrika 80.
Vohsen, Konsul 262.
Völkerinsel in Südostafrika 66.
Völkerkunde, Aufgabe 21. 22. 23.
Völkerwanderung 67. 68. 149. 150. 151.
Vollmond 231.
Waburunge 20.
Wadi 190.
Wadschagga 151.
Wafiomi 20.
Wagogo 151.
Wagueno 151.
Wairaku 20.
Wairangi 20.
Wakindiga 19.
Wakwama 414.
Wald 424. 425;
Brennen 312;
Verwüstung 424. 425.
Waldschule 229. 366.
Waldteufel 351.
Wali von Mahuta 429. 430. 434. 486. 487.
Wamakonde 316.
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Wamatanda, Urstamm der Makonde 316.
Wamatschonde 150. 406.
Wambugwe 20.
Wamburru 20.
Wamhole 382.
Wamidjira 267. 362.
Wamuera 32. 44. 63. 66. 68. 72. 73. 84;
Frauen 75;
Hautfarbe 72;
Hütten 75;
Lippenscheibe 76;
Sprache 463;
Ziernarben 77. 78;
Unruhen 463. 464.
Wamueraplateau 89.
Wamunga 382.
Wamwembe 380.
Wanduwandu 480. 481. 484. 485.
Wanege 19.
Wangindo 93. 176.
Wangoni 67. 150. 176. 178. 179. 258. 304. 406. 407. 410.
426;
Geschichte 406. 407;
echte 126. 412. 414. 415. 416;
unechte (von Nchichira) 150. 151. 412. 413. 416. 442;
Wanderung 414.
Wangoni-Affen 150. 151.
Wantanda 382.
Wanyamwesi 34. 46. 47. 54. 59. 86. 105. 106. 218. 255.
454. 471. 473. 509. 510;
Hütten 111.
Wanyassa 93. 218.
Wanyaturu 20.
Wapare 151.
Wari 229. 362. 363.
Wassandaui 19;
Sprache 20.
Wasserlöcher 189. 279.
Wataturu 20;
Sprache 20.
Watuta 412.
Wa-Uassi 20.
Wayao s. Yao.
Weihnachten an Bord 500. 501.
Werther, Hauptmann 19.
Westafrika 370.
Wild in Ostafrika 110.
Wildschweine 256.
Wirtschaftsformen, Einteilungsprinzip 116. 117.
Wurfschlinge 349.
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Wurmkrankheit 241.
Wutende 382.
Xylophon 351.
Yao 72. 93. 152. 176. 218. 258. 269. 304. 314. 379. 380.
399. 406. 416. 442. 506;
Aberglauben 230;
Äußeres 68;
Charakter 366;
Ehegesetze 236;
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Zähne, Verunstaltung 180.
Zauberer 70. 399.
Zaubermittel 231.
Zauberwasser-Idee 69. 70.
Zecken 138. 139.
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Zeitbestimmung 300. 301.
Ziernarben 77. 78. 278. 439. 440. 441. 442.
Zitronenbäume 305.
Zopfträger 445.
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