| English term or phrase: accounting settings | This distinction is important because managers have discretion in a variety of accounting settings, and users may have distinct expectations about accounting alternatives.
This research has implications for accounting researchers, standard setters, and regulators concerned with the judgments of nonprofessional investors. Specifically, I introduce the role of expectations as an important moderator in the context of accounting choice. This distinction is important because managers have discretion in a variety of accounting settings, and users may have distinct expectations about accounting alternatives. Furthermore, I find that expectations about accounting choices can affect users’ propensity to search for additional information. Much prior accounting literature has been concerned with understanding the factors that affect information search and information acquisition of nonprofessional investors (e.g., Ackert et al. |
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The translation workplace 
peer agreement (net): +4
