Information processing biases in impairment decisions : effect of reversibility of impairment losses and disclosure transparency
Hwee Cheng Tan, Ken T. Trotman
| Year of publication: |
2018
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|---|---|
| Authors: | Tan Hwee Cheng ; Trotman, Ken T. |
| Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 30.2018, 2, p. 77-94
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| Subject: | impairment | information search bias | information evaluation bias | disclosure | reversibility of impairment losses | Informationsverhalten | Information behaviour | Unternehmenspublizität | Corporate disclosure | Systematischer Fehler | Bias | IFRS | Verlust | Loss | Informationswert | Information value | Asymmetrische Information | Asymmetric information | Experiment | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/bria-52042 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011976735