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Reporting behavior: a literature review of experimental studies

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  • Arleta Rasmußen

Abstract

The literature review focuses on reporting behavior under information (a)symmetry both from the perspective of behavioral management accounting and the behavioral economics. Experimental studies are classified, and the major findings are discussed. The experimental evidence shows that standard economics theories cannot explain the observed reporting behavior neither in experiments from the field of accounting nor those from the field of economics. Copyright Springer-Verlag Berlin Heidelberg 2015

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  • Arleta Rasmußen, 2015. "Reporting behavior: a literature review of experimental studies," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(2), pages 283-311, June.
    • Handle: RePEc:spr:cejnor:v:23:y:2015:i:2:p:283-311
    DOI: 10.1007/s10100-014-0379-y
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