The directionality of uncertainty expressions and the foreign language effect

Purpose – This study investigates two issues inherent in accounting judgements: (1) the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and (2) the foreign-language effect (FLE), which refers to the reduction of judgement bias...

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Bibliographic Details
Main Authors: Zhang, Yuqian, De Zoysa, Anura, Cortese, Corinne
Format: Article
Language:English
Published: 2020
Subjects:
Online Access:https://eprints.nottingham.ac.uk/59981/