架構效應與模糊效應對會計判斷之影響

機構典藏 > College of Business and Management > Graduate Institute & Department of Accounting > Journal Article > Item 987654321/100460

Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/100460

Title:	架構效應與模糊效應對會計判斷之影響
Other Titles:	The Influence of Frame Effect and Ambiguity Effect on Accounting Judgment
Authors:	顏信輝;陳慧玲
Contributors:	淡江大學會計學系
Keywords:	架構效應;模糊效應;決策判斷;Framing Effect;Ambiguity Effect;Decision Judgment
Date:	2014-12
Issue Date:	2015-03-01 14:12:37 (UTC+8)
Publisher:	漢斯出版社
Abstract:	本研究探討架構效應與模糊效應對決策偏好之影響。採用實驗設計，操弄“資訊陳述用語(正面陳述與負面陳述)”與“資訊模糊程度(精確資訊、大區間模糊與小區間模糊)”。實證結果發現，受試者對或有負債會計處理之決策判斷會受到資訊陳述用語之影響，采負面陳述時受試者會計處理較為保守。本研究未發現顯著之模糊效應，且大區間模糊與小區間模糊對會計判斷之影響亦僅出現於正面陳述組。
Relation:	國際會計前沿=Frontiers of International Accounting 3(4B)，頁1-7
DOI:	10.12677/FIA.2014.34B001
Appears in Collections:	[Graduate Institute & Department of Accounting] Journal Article

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	118	View/Open
架構效應與模糊效應對會計判斷之影響.pdf		395Kb	Adobe PDF	0	View/Open