{"title":"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","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":"{\"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}","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}
Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency
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...
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