Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency

IF 0.7 Q4 BUSINESS, FINANCE
H. Tan, K. Trotman
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引用次数: 3

Abstract

ABSTRACT We investigate the effect of regulatory requirements on impairment decisions and managers' search for and evaluation of impairment information. We manipulate reversibility of impairment lo...
减值决策中的信息加工偏差:减值损失可逆性与披露透明度的影响
摘要我们研究了监管要求对减值决策的影响,以及管理人员对减值信息的搜索和评估。我们操纵损伤的可逆性。。。
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来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
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