results of behavioural research indicate that a particular accounting-related information item (cue) is not used by individuals when making decisions, should this be grounds for the accounting profession to conclude that such information is not material and therefore does not warrant the related development of mandatory disclosure requirements"

Accounting Sep 09, 2020

results of behavioural research indicate that a particular accounting-related information item (cue) is not used by individuals when making decisions, should this be grounds for the accounting profession to conclude that such information is not material and therefore does not warrant the related development of mandatory disclosure requirements".