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| Author: | Luft, J. L. Shields, M. D. |
| Title: | Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles |
| Journal: | Accounting Review
2001 : OCT, VOL. 76:4, p. 561-587 |
| Index terms: | Expenditure Accounting Learning |
| Freeterms: | Intangibles Accounting choice |
| Language: | eng |
| Abstract: | This study shows experimentally that when individuals use information on intangibles expenditures to predict future profits, expending (vs. capitalizing) the expenditures significantly reduces the accuracy, consistency, consensus, and self-insight of individuals' subjective profit predictions. |
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