会计决策研究中的准确性与共识

Accuracy and consensus in accounting studies of decision making.

Behavioral Research in Accounting · 1992
被引 0
ABS 3

中文导读

讨论了美国会计决策研究中准确性与共识的关系,指出共识是群体概念不应基于个体测量,并开发了案例内准确性与共识的度量方法,探讨了共识作为准确性代理变量的情形。

Abstract

Abstract Discusses accuracy and consensus in accounting studies of decision making in the United States. Consensus as a group-based concept which should not be measured on an individual or individual-pair basis; Development of within-case accuracy and consensus measures; Cases where consensus is used as a proxy to accuracy.

会计研究决策审计共识