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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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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/687/1/bab09.pdf
http://psasir.upm.edu.my/id/eprint/687/
http://econ.upm.edu.my/ijem/vol2_no1.htm
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spelling my.upm.eprints.6872015-07-06T01:50:56Z http://psasir.upm.edu.my/id/eprint/687/ Noise in accounting information: the signal detection theory perspective Lau, Yeng Wai 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. Faculty of Economics and Management, Universiti Putra Malaysia 2008-06 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/687/1/bab09.pdf 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 http://econ.upm.edu.my/ijem/vol2_no1.htm
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description 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.
format Article
author Lau, Yeng Wai
spellingShingle Lau, Yeng Wai
Noise in accounting information: the signal detection theory perspective
author_facet Lau, Yeng Wai
author_sort Lau, Yeng Wai
title Noise in accounting information: the signal detection theory perspective
title_short Noise in accounting information: the signal detection theory perspective
title_full Noise in accounting information: the signal detection theory perspective
title_fullStr Noise in accounting information: the signal detection theory perspective
title_full_unstemmed Noise in accounting information: the signal detection theory perspective
title_sort noise in accounting information: the signal detection theory perspective
publisher Faculty of Economics and Management, Universiti Putra Malaysia
publishDate 2008
url 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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score 13.211869

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