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English to Arabic translations [PRO] Bus/Financial - Accounting / accounting | | English term or phrase: equipment footnote disclosure | Materials and Procedure
The experiment is administered via a three-part Web-based instrument. In part 1, participants in the match and mismatch conditions are provided with the property, plant, and equipment footnote disclosure from the 2006 annual report of XYZ Co. that establishes their expectations. Participants in the match (mismatch) condition are told that the firm’s only fixed asset, its office building, currently has a 40- (30-) year useful life. Therefore, participants in the match (mismatch) condition are told to expect the firm to use a 40- (30-) year life in the future. Participants in the control condition received no information from the firm’s 2006 annual report, and, accordingly, do not have any expectations set about the useful life of the firm’s fixed asset. Participants in the match and mismatch conditions then respond to a comprehension-check question and make preliminary assessments of XYZ’s management credibility, net income reliability, and future profitability. |
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HassanLotfy Egypt Local time: 09:40
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