The Psychological Attraction Approach to Accounting and Disclosure Policy
نویسندگان
چکیده
منابع مشابه
The Psychological Attraction Approach to Accounting and Disclosure Policy
Much existing positive research on accounting rules and regulation focuses on the benefits of existing rules to rational users, or else to regulation as a result of the battle between rational competing interest groups. Such research has made important advances. However, psychological forces affect individual and group behavior in many contexts. So we argue that to capture important features of...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2009
ISSN: 1556-5068
DOI: 10.2139/ssrn.1359967