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 |
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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 |
| _version_ | 1797378290967642112 |
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| author | alireza kian Omid Pourheydari Yahya Kamyab |
| author_facet | alireza kian Omid Pourheydari Yahya Kamyab |
| author_sort | alireza kian |
| collection | DOAJ |
| description | 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 research is to investigate thebehavior of managers in applying the theory of mental accounting in income statement reporting. In this regard, this research was conducted through a survey method and in a laboratory environment by distributing a questionnaire between 67 Iranian financial managers participating in IFRS courses in 2016. In this research, a series of experiments related to separate or aggregate information of profit and loss of selling fixed asset were tested to determine whether financial managers preferred to follow the predictions of mental accounting theory or not. To test the hypothesis of the research, repeated measurement of two-way and paired t-test has been used.The results of the research indicate that managers prefer to distinguish mental accounting. Our research has comments to standard setters, legislators, and researchers |
| first_indexed | 2024-03-08T20:04:40Z |
| format | Article |
| id | doaj.art-0640d344886341cdae792fee1c849970 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:04:40Z |
| publishDate | 2018-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-0640d344886341cdae792fee1c8499702023-12-23T10:37:02ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192018-06-01155812610.22054/qjma.2018.94249424Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reportingalireza kian0Omid Pourheydari1Yahya Kamyab2Ph.D. Student, University of Mazandaran, Babolsar, IranProfessor in Accounting, Shahid Bahonar University, KermanAssistant Professor in Accounting, University of Mazandaran, Babolsar, IranManagers 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 research is to investigate thebehavior of managers in applying the theory of mental accounting in income statement reporting. In this regard, this research was conducted through a survey method and in a laboratory environment by distributing a questionnaire between 67 Iranian financial managers participating in IFRS courses in 2016. In this research, a series of experiments related to separate or aggregate information of profit and loss of selling fixed asset were tested to determine whether financial managers preferred to follow the predictions of mental accounting theory or not. To test the hypothesis of the research, repeated measurement of two-way and paired t-test has been used.The results of the research indicate that managers prefer to distinguish mental accounting. Our research has comments to standard setters, legislators, and researchershttps://qjma.atu.ac.ir/article_9424_b1e6ac0ff7db2ab17614146848d7ed7e.pdfmental accounting theoryincome statementmanagers behaviour |
| spellingShingle | alireza kian Omid Pourheydari Yahya Kamyab Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting مطالعات تجربی حسابداری مالی mental accounting theory income statement managers behaviour |
| title | Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting |
| title_full | Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting |
| title_fullStr | Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting |
| title_full_unstemmed | Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting |
| title_short | Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting |
| title_sort | investigating of managers behavior in using mental accounting in income statement reporting |
| topic | mental accounting theory income statement managers behaviour |
| url | https://qjma.atu.ac.ir/article_9424_b1e6ac0ff7db2ab17614146848d7ed7e.pdf |
| work_keys_str_mv | AT alirezakian investigatingofmanagersbehaviorinusingmentalaccountinginincomestatementreporting AT omidpourheydari investigatingofmanagersbehaviorinusingmentalaccountinginincomestatementreporting AT yahyakamyab investigatingofmanagersbehaviorinusingmentalaccountinginincomestatementreporting |