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    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
    Appears in Collections:[會計學系暨研究所] 期刊論文

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