Citation
Lau, Yeng Wai
(2008)
Noise in accounting information: the signal detection theory perspective.
International Journal of Economics and Management, 2 (1).
pp. 179-193.
ISSN 1823-836X
Abstract
Accounting information constitutes a “noisy” representation of economic reality due to the spectrum of accounting alternatives available to meet a diversity of information needs. In the presence of noise, decision-makers can either overlook signals that truly require attention or mistake noise for signals. This paper seeks to (1) discuss how decision-makers fare in discriminating accounting signals from noise based on extant empirical findings, (2) highlight the adverse effects of noise in accounting information from the signal detection theory perspective, and (3) offer recommendations on how best to fend of the adverse influence of noise.
Download File
Official URL or Download Paper: http://econ.upm.edu.my/ijem/vol2_no1.htm
|
![[img]](http://psasir.upm.edu.my/style/images/fileicons/application_pdf.png)
Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | Faculty of Economics and Management |
| Publisher: | Faculty of Economics and Management, Universiti Putra Malaysia |
| Keywords: | Accounting signals; Noise; Accounting representation; Signal detection theory |
| Depositing User: | Yusfauhannum Mohd Yunus |
| Date Deposited: | 24 Nov 2008 14:58 |
| Last Modified: | 06 Jul 2015 01:50 |
| URI: | http://psasir.upm.edu.my/id/eprint/687 |
| Statistic Details: | View Download Statistic |
Actions (login required)
 |
View Item |