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信心与信息使用:来自破产预测任务的证据

Confidence and Information Usage: Evidence from a Bankruptcy Prediction Task.

Behavioral Research in Accounting · 1993
被引 0 · 同刊同年前 9%
ABS 3

中文导读

通过破产预测任务,研究了信息选择对信心的影响,发现过度自信与信息使用呈负相关,且任务可预测性调节了这种关系。

Abstract

Abstract The subject of confidence in judgment tasks has been discussed extensively in the experimental psychology literature, but little is known about the prevalence of overconfidence in tasks involving the selection and processing of information, an issue of fundamental concern to accountants. The current research employs a bankruptcy prediction task to investigate the effect of information choice on confidence, and factors that may cause unjustified confidence in judgments to occur. The results tend to support existing behavioral theories of confidence. However, support is generally conditional on the level of task predictability. In addition, information usage is highly related to confidence in a non-linear fashion, and there exists a negative correlation between overconfidence and information usage.

会计行为经济学破产预测判断与决策