Positive Accounting Theory and Changes in Accounting Principles: An Exploratory Inquiry into Bangladeshi Listed Companies

Shubhankar Shil Shubhankar Shil

doi:10.67508/iub.ibr.v7n2.005

Positive Accounting Theory and Changes in Accounting Principles: An Exploratory Inquiry into Bangladeshi Listed Companies

Authors

Shubhankar Shil

Competing Interests

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DOI:

https://doi.org/10.67508/iub.ibr.v7n2.005

Abstract

Author Biography

Shubhankar Shil

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Published

2026-07-19

Issue

Vol. 7 No. 2 (2014): Independent Business Review

Section

Articles

License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

IBR contents are under the terms of the Creative Commons Attribution License. This permits anyone to copy, distribute, transmit and adapt the work non-commercially provided the original work and source is appropriately cited.

How to Cite

Shubhankar Shil, S. S. (2026). Positive Accounting Theory and Changes in Accounting Principles: An Exploratory Inquiry into Bangladeshi Listed Companies. Independent Business Review, 7(2). https://doi.org/10.67508/iub.ibr.v7n2.005