Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences

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....

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Bibliographic Details
Main Authors: Sabina Kołodziej, Ewa Maruszewska
Format: Article
Language:English
Published: Rada Naukowa SKwP 2021-07-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
discretional accounting decision
financial reporting
norms
compliance
gender
Online Access:http://ztr.skwp.pl/gicid/01.3001.0014.9565

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