帕特的起源是由瓦Zinmmerman,用于会计学术研究。根据这一会计实务,假设所有人在他们关注自身利益的方式,这是一个机会主义者。在帕特,各方的利益或业主的组织被认为是。因此,组织的利益或目标与所有者的利益一致或主体(根霍夫理所应当,2011年,页。228 – 234年)。按法玛,有效市场假说是考虑到怀疑资本市场反应的熟练和公开公平的方式访问数据。的观点是,安全成本反映了数据公开访问的数据和这些数据的物质并不局限于记账的启示。
The origin of PAT is given by Watts and Zinmmerman, which is used for the academic accounting research. According to this accounting practice, it is assumed that all people act in the manner in which they focus on their self interest , which is in an opportunist manner. In PAT, the interest of the parties involved or owners in the organization are considered . Hence, the interest or goals of the organization is aligned to the interests of the owners or principal (Wagenhofer, 2011, PP. 228-234). As per Fama, the EMH is taking into account the suspicion that capital markets respond in a proficient and unprejudiced way to openly accessible data. The point of view taken is that security costs reflect the data substance of openly accessible data and this data is not confined to bookkeeping revelations.
The capital market is thought to be exceptionally focused, and subsequently, recently discharged open data is relied upon to be rapidly seize into offer costs. PAT uses theory to anticipate the decisions that administration will settle on in regards to their decision of bookkeeping policies This theory is acquainted as a route with union productive securities markets with financial consequences. The assumption under the PAT is that the companies will perform in the manner which is in their self interest (Tresch, 2014). Managers donot generally do what is best for shareholders, however what will be the most useful to their organization.6) The decisions that an association makes are dependent on what industry they are in, and the elements inside that industry.PAT underlines that an association’s decision of bookkeeping strategies is inspired by holding contract expenses down.