Provide 2 page summary for each paragraph topic on mental accounting and disaggregation based on the sign and relative magnitude of income statement items.

Topic: Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items

Prepare a one-page synthesis in illustrative form for each paper that includes each one of these answers.

1. What is the research question?

2. What background information is necessary to understand the context?

3. Why is the research question important?

4. What methodology is used to inform their question? How is the experiment designed?

5. What are the variables of interest? (What is the dependent variable? What are the independent variables? What variables are controlled?)

6. How are the variables measured?

7. What are the hypotheses?

8. What are the findings?

9. Can we believe the findings? (i.e., is the research design valid?)

Internal validity (the probability that observed changes in the independent variable are indeed responsible for variation in the dependent variable)

Construct validity (the degree to which proxy measures of the constructs represent the construct of interest)

External validity (the degree to which the study’s findings can be generalized to other populations of subjects and settings)

10. What are the ramifications of these findings?

11. Are there related or future research opportunities?

Provide 2 Page Summary for each paragraph topic below.

Bonner, S., S. Clor-Proell, and L. Koonce (2014). Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items. The Accounting Review 89(6): 2087-2114.

Provide 2 page summary for each paragraph topic on mental accounting and disaggregation based on the sign and relative magnitude of income statement items.
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