lvementintheinvestmentdecision.Inaddition,thedecisionsmadebyparticipantsintheinvolvementconditionfollowapatternthatisconsistentwithapsychologicalmodelofattitudeformationandchange:theCatastropheTheoryofAttitudes(Latane&Nowak,).Asaresult,thestudyhelpstolinktheescalationofcommitmentliteraturewithapsychologicaltheorywhich,uptonow,hasnotbeenappliedinanaccountingdomain.Theremainderofthepaperisorganizedasfollows.ThenextsectionprovidesabriefsummaryofSFASNo..Thethirdsectionprovidesareviewoftherelevantliteratureanddevelopstheresearchquestionandthehypothesisexaminedinthisstudy.Thefourthsectionexplainstheexperimentandisfollowedbyasectionpresentingtheresultsofthestatisticalanalyses.Thefinalsectionprovidesdiscussionandconclusions.RecognitionandmeasurementprocessforpotentialassetimpairmentsSFASStatem财务会计准则第号,声明提出要求包括在SFAS第提供减值指标清单摘要。
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