Managers use the flexibility of current financial reporting standards to separate or aggregate items of income statement. This feature of the standards has led to separate or aggregate of items in the financial statements as one of the challenging issues for managers. Hence. the purpose of this research is to investigate thebehavior of managers in applying the theory of mental account... https://www.roneverhart.com/1915-Old-Taylor-Bourbon-Bottled-1933-Prohibition-Bottling-Quart-low-fill/