Mental Accounting in Managers' Preferences Related to Aggregation Versus Disaggregation Income Statement Items
نویسندگان
چکیده
منابع مشابه
Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items
Current financial reporting guidance allows managers flexibility as to whether to disaggregate income statement items. Such flexibility is problematic if managers prefer to aggregate in some situations and disaggregate in others because we conjecture that investors’ evaluations of firms will predictably differ depending on whether performance information is shown in an aggregated or disaggregat...
متن کاملIT Productivity and Aggregation using Income Accounting
Introduction We examine the relationship between the Cobb-Douglas production function that is frequently used in information technology (IT) productivity studies and the income accounting identity. In doing so we evaluate the impact of this relationship on the question about aggregation from firm-level data to industry-level data when estimating IT productivity, that is, whether industry-level ...
متن کاملDynamic feedback in an aggregation-disaggregation model.
We study an aggregation-disaggregation model which is relevant to biological processes such as the growth of senile plaques in Alzheimer disease. In this model, during the aggregation each deposited particle has a probability of producing a new particle in its vicinity, while during disaggregation the particles are anihilated randomly. The model is held in a dynamic equilibrium by a feedback me...
متن کاملIterative aggregation: disaggregation methods and ordering algorithms
The paper presents some modifications of two-level methods for computing stationary probability distribution vector of large discrete time Markov chains. The approach considered is an iterative aggregation disaggregation method. Two types of permuting the events are considered in order to improve the convergence.
متن کاملUsing Accounting Information in Decision Making of Hospitals Managers
Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Business and Economics Review (JBER) Vol.1(1) Dec. 2016
سال: 2016
ISSN: 0128-259X,2636-9184
DOI: 10.35609/jber.2016.1.1(4)