資訊之模糊性對不確定決策風險偏好之影響：模糊效應與架構效應

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Title:	資訊之模糊性對不確定決策風險偏好之影響：模糊效應與架構效應
Other Titles:	The Influence of Vague Information on Risk Preference under Uncertain Decision: Vague and Framing Effects
Authors:	顏信輝
Contributors:	淡江大學會計學系
Keywords:	framing effect;vague effect;uncertain decision;risk preference;accounting information
Date:	2011-08
Issue Date:	2012-05-07 13:53:08 (UTC+8)
Abstract:	資訊之模糊性對不確定決策風險偏好之影響：模糊效應與架構效應會計的目的在提供資訊協助使用者制定決策，惟現行財務會計準則公報常出現「高度可能」、「很有可能」、「有可能」等機率詞彙之用語，使用者面對此等資訊所賦予之意義為何？此外，「不重大」或「非屬重大」用語是否代表相同意義？使用者如何解讀之？前述資訊之陳述用語或許是會計無可避免之本質，但確實也代表了一定程度之模糊性。是故，了解資訊使用者如何運用此等模糊性資訊進行決策，直接攸關會計功能與決策品質之提升。行為科學研究發現，人們在不確定性環境下的決策行為，常基於依賴對事件發生可能性的信念進行判斷。因此，本研究將以管理會計與審計判斷之不確定性決策問題，設計24之受試者間實驗，透過精確表達的不確定資訊為對照組，比較三種不同程度之資訊模糊性（點糢糊、由高至低表達之區間模糊、由低至高表達之區間模糊）如何影響決策者之風險偏好，以對不確定資訊與模糊性資訊對風險偏好之影響進行區分與辨識。除資訊模糊性可能影響判斷（模糊效應）外，資訊之陳述方式對決策者風險偏好之影響（架構效應）也廣受支持，惟目前國內會計領域尚未見有直接結合資訊之模糊效應與架構效應之研究出現。本研究一併分析資訊之架構效應及模糊效應對風險偏好之可能交互作用，研究發現除對架構效應與模糊效應都能提供更深入之分析外，也對人類處理資訊之認知特性提供實證證據，特別是在強調專業判斷之IFRSs時代更形重要。 The influence of vague information on risk preference under uncertain decision: vague and framing effects The current financial accounting standards often report the terms of “highly possible”, “probable” and “possible” to describe the level of probability. What will be the number probabilities those terms mean? Similarly, does the meaning of “unsignificant” and “not significant” be equal? Therefore, the knowledge of how the decision makers explain the vague information is important to improve the decision quality. Besides, the framing effect on risk preference of decision makers is well documented. As we know, none of accounting study tests the possible interactive effect of vague and framing effects. This study will explore the vague and framing effect based on psychology theory under accounting issues. Specifically, we will both compare the effects among four vague levels: precise, vague point, low-high range, and high-low range on risk preference and analyze the framing effect on vague information. We design a 24 between subject experiment to test our research hypothesis to understanding the influence of vague information on risk preference under uncertain decision. The contribution of this study benefits our knowledge of the human information process for the vague information. It’s important both for accounting research and for practice, especially on the age of IFRSs, which emphasized the professional judgment.
Appears in Collections:	[Graduate Institute & Department of Accounting] Research Paper

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