The Influence of Frame Effect and Ambiguity Effect on Accounting Judgment
This study explored the effects of the framing effect and the ambiguity effect on decision preference. Using experimental method, two independent variables “information statement” (positive and negative statements) and the “information ambiguity” (precise, small interval and big interval ambiguity) were tested to determine how they affected the accounting judgment. Empirical results indicated that, the significant framing effect was found. That is, negative statements about the consequences of a decision induced higher levels of conservative than positive statements. However, this study did not find significant ambiguity effect. In addition, the difference of accounting judgment between large and small ambiguity was only found in positive statements.
文章引用: 颜信辉 , 陈慧玲 (2014) 架构效应与模糊效应对会计判断之影响。 国际会计前沿， 3， 1-7. doi: 10.12677/FIA.2014.34B001
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