标题:
架构效应与模糊效应对会计判断之影响The Influence of Frame Effect and Ambiguity Effect on Accounting Judgment
作者:
颜信辉, 陈慧玲
关键字:
架构效应, 模糊效应, 决策判断Framing Effect, Ambiguity Effect, Decision Judgment
期刊名称:
《Frontiers of International Accounting》, Vol.3 No.4B, 2014-12-23
摘要:
本研究探讨架构效应与模糊效应对决策偏好之影响。采用实验设计，操弄“信息陈述用语(正面陈述与负面陈述)”与“信息模糊程度(精确信息、大区间模糊与小区间模糊)”。实证结果发现，受试者对或有负债会计处理之决策判断会受到信息陈述用语之影响，采负面陈述时受试者会计处理较为保守。本研究未发现显著之模糊效应，且大区间模糊与小区间模糊对会计判断之影响亦仅出现于正面陈述组。
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.