Noise in accounting information: the signal detection theory perspective

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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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Bibliographic Details
Main Author:	Lau, Yeng Wai
Format:	Article
Language:	English
Published:	Faculty of Economics and Management, Universiti Putra Malaysia 2008
Online Access:	http://psasir.upm.edu.my/id/eprint/687/ http://psasir.upm.edu.my/id/eprint/687/1/bab09.pdf

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