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...
Main Authors: | , |
---|---|
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 |