Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences
Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2021-07-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0014.9565 |