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Keywords: bookable gains and losses
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The Accounting Review (2017) 92 (2): 41–67.
Published: 01 March 2017
... bookable gains and losses 2017 September 2014 May 2016 Second, accountants might use the available data inefficiently because of behavioral biases. For example, the anchoring effect ( Tversky and Kahneman 1974 ) implies that accountants will disproportionately focus on current cash...