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Journal Articles

Investors' Interpretations of Imprecise Standards and Their Perceptions of Earnings Management by Reputable Companies

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Hwee-Cheng Tan, Diane Mayorga
Journal: Behavioral Research in Accounting
Behavioral Research in Accounting (2020) 32 (2): 103–122.
https://doi.org/10.2308/bria-19-009
Published: 01 September 2020
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Journal Articles

Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency

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Hwee Cheng Tan, Ken T. Trotman
Journal: Behavioral Research in Accounting
Behavioral Research in Accounting (2018) 30 (2): 77–94.
https://doi.org/10.2308/bria-52042
Published: 01 September 2018
View articletitled, Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency
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