Noise in accounting information: the signal detection theory perspective
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...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
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Faculty of Economics and Management, Universiti Putra Malaysia
2008
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| Online Access: | http://psasir.upm.edu.my/id/eprint/687/1/bab09.pdf http://psasir.upm.edu.my/id/eprint/687/ http://econ.upm.edu.my/ijem/vol2_no1.htm |
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