The Evidence of Management Motivation to Revalue Property Plant and Equipment in Tunisia
This article deals with the relationship between emotions and accounting methods. Specifically, it examines the links between cognitive biases and use of assets revaluation. Indeed, in order to improve the explanatory power of the positive theory of accounting we integrated the behavioural dim...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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AfricaJournals
2012-01-01
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| Series: | African Journal of Hospitality, Tourism and Leisure |
| Subjects: | |
| Online Access: |
http://www.ajhtl.com/uploads/7/1/6/3/7163688/azouzi_m__jarboui__a._article_2_vol_2_1.pdf
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