Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting
Managers use the flexibility of current financial reporting standards to separate or aggregate items of income statement. This feature of the standards has led to separate or aggregate of items in the financial statements as one of the challenging issues for managers. Hence, the purpose of this rese...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2018-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_9424_b1e6ac0ff7db2ab17614146848d7ed7e.pdf |