Properties of Accounting and Finance Information and Their Effects on the Performance of Bankers and Models in Predicting Company Failure
研究增加决策线索数量对银行家信息负荷、数据负荷和不确定性的影响，发现不确定性降低提升银行家和模型的决策准确性，但模型因不受数据负荷影响而表现更优。
When the number of cues provided to a banker for a decision is increased it may (1) increase their information load (number of relevant cues), (2) increase their data load (number of irrelevant cues), and (3) reduce their uncertainty. Models, on the other hand, are not affected by information or data load. The results from this research show that as the number of cues provided to bankers increases, uncertainty reduces, data load increases, but information load is unaffected. The uncertainty reduction increases the decision accuracy of both the bankers and models. Due to the data load experienced by the bankers but not the models, the models have superior performance. The implications for future practice and research are discussed.