Journal of Finance and Accounting

Volume 1, Issue 4, November 2013

  • Evolution of Accounting Equation: Evidence of Companies Quoted on Dar es Salaam Stock Exchange-Tanzania

    NTUI Ponsian Prot

    Issue: Volume 1, Issue 4, November 2013
    Pages: 55-63
    Received: 9 November 2013
    Published: 20 December 2013
    Abstract: This paper attempts to explain how an accounting equation evolves overtime. The paper looks at the accounting equation by using trade off theory and positive accounting theory lenses. The accounting equation is viewed as living or dynamic and changes according to human behavior or managers of company’s behavior. Regression model and descriptive sta... Show More