Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles

By Joan Luft, Michael D. Shields. 2001

122 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Safety Research

View Paper: https://www.semanticscholar.org/paper/fd0f0cd989d4c7b91c5c2f6629206167bad7e0e2

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Citations in the corpus

Perspectives on experimental research in managerial accounting (2003, background): “…the results of specific studies should consult excellent summaries of this literature contained in Arnold and Sutton (1997), Bamber (1993), Birnberg and Shields (1989), Kren and Liao (1988), Luft and Shields (2001a), Shields (1988, 1997), Waller (1995), Young (1988), and Young and Lewis (1995).”
Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts (2005, background): “Recent studies focus on # Blackwell Publishing Ltd 2005 the role of accounting for intangibles and suggest that expensing (vs. capitalizing) intangibles decreases the usefulness of intangible information (Lev and Zarowin, 1999; and Luft and Shields, 2001).”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “While there was continued interest in some of the biases researched in prior decades, such as functional fixation (Luft and Shields, 2001; Arunachalam and Beck, 2002; Dearman and Shields, 2005) and escalation of commitment to an unprofitable investment (Kadous and Sedor, 2004; Denison, 2009) or…”
Choice and Change of Measures in Performance Measurement Models (2004, methodology): “Measures with tangible connections to processes being managed also might activate more knowledge and promote better learning and decision-making compared to relying on financial measures alone (Luft & Shields, 2001, 2002a).”
The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002, methodology): “Further, accounting methods can drastically alter both the amount and type of feedback users of accounting information receive and, as a result, feedback can vary greatly across accounting settings (e.g. Luft & Shields, 2001b).”
Do comprehensive performance measurement systems help or hinder managers' mental model development? (2011, background): “As such, cognitive learning theorists argue that learning represents a change in the potential for behaviours, not necessarily a change in behaviour itself (Friedlander, 1983; Huber, 1991; Lovell 1980).”
Psychology Models of Management Accounting (2010, background): “Accounting classifications and report formats can direct individuals’ attention and prompt their mental representations in ways that increase or decrease their performance in identifying relevant predictor variables or in estimating parameters in their subjective decision models (Vera-Muñoz, 1998; L”
R&D Reporting Biases and Their Consequences (2005, unknown): “5 Our evidence complements the evidence reported by Luft and Shields (2001) who use an experimental setting in which the subjects are MBA students.”
Are M.B.A. Students a Good Proxy for Nonprofessional Investors (2007, unknown): “Low Luft and Shields (2001) In an experiment, participants made future earnings predictions after receiving data on intangible expenditures and gross proﬁts at 20 manufacturing plants.”