The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards
Leonardo P. Barcellos, Ricardo L. Cardoso and Rodrigo de O. Leite
| Year of publication: |
2025
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|---|---|
| Authors: | Barcellos, Leonardo P. ; Cardoso, Ricardo Lopes ; Leite, Rodrigo de Oliveira |
| Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 49.2025, 2, p. 449-471
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| Subject: | cognitive reflection | financial statement comparability | Linda Thorne | principles-based accounting standards | Professional judgement | vague | work experience | Bilanzierungsgrundsätze | Accounting standards | Kognition | Cognition | IFRS | Experiment | Jahresabschluss | Financial statement | Vergleich | Comparison |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/01559982.2023.2285637 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015442390