{"title":"Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency","authors":"H. Tan, K. Trotman","doi":"10.2308/BRIA-52042","DOIUrl":null,"url":null,"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...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"77-94"},"PeriodicalIF":0.7000,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/BRIA-52042","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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...