会计学外文文献及翻译问责资产减值的决定会计审计.docVIP

THE EFFECTS OF PRIOR INVOLVEMENT AND ACCOUNTABILITY ON ASSET IMPAIRMENT DECISIONS Randall W. Rentfro Nova Southeastern University HYPERLINK mailto:rentfro@ rentfro@ ABSTRACT This study examines whether long-lived asset impairment decisions are biased when the decision maker was also involved in the original decision to invest in the asset. In addition, the study tests whether accountability for impairment decisions attenuates bias in the judgments made by individuals who were involved in the investment decision. The theoretical bases for the study’s research question and hypothesis come