Anchoring, the norm reminder effect, and the faithful representation of an entity’s financial position

Purpose: The aim of the paper is to verify the assumptions about the impact of the anchoring effect and the norm reminder effect in accounting decisions, in the case of the freedom of choice left by legal regulations, Methodology/approach: The study was based on a 2 × 2 experimental design and was c...

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Bibliographic Details
Main Authors: Nelli Artienwicz, Sabina Kołodziej
Format: Article
Language:English
Published: Rada Naukowa SKwP 2021-12-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0015.5740