An experimental analysis of the effect of recordkeeping over direct reciprocity

ABSTRACT This article experimentally investigates the impact of recordkeeping over the level of direct reciprocity. The study of reciprocity has been barely explored in accounting. This article helps to fill that gap by presenting the first investigation that provides experimental evidence of the ca...

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Veröffentlicht in:	Revista Contabilidade & Finanças 2021-05, Vol.32 (86), p.359-375
Hauptverfasser:	Guimaraes dos Santos, Luis Paulo, Freitas de Cerqueira, Anderson Jose, de Oliveira Carvalho, Cesar Valentim, Jr
Format:	Artikel
Sprache:	eng ; spa
Schlagworte:	Accounting Cooperation crowding out effect direct reciprocity Evolution Hypotheses Investigations Memory Reciprocity recordkeeping Reputations trust game
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