Empirical research that attempts to determine why particular accounting alternatives are selected by management is an example of:

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Empirical research that attempts to determine why particular accounting alternatives are selected by management is an example of positive accounting research, which seeks to understand and explain accounting practices as they occur in the real world. Normative research, on the other hand, prescribes what accounting practices should be followed based on theoretical concepts, deductive research uses deductive reasoning to form hypotheses and test them, and analytical research involves the use of mathematical and statistical models to analyze accounting data.

Empirical Research That Attempts to Determine Why Particular Accounting Alternatives