Abstract

This research uses cognitive processing and cognitive induction theory to examine whether accounting knowledge affects a decision-maker’s performance when using tables or graphs to perform a bankruptcy prediction task. A laboratory experiment was conducted using a 2x2 betweensubjects design where accounting knowledge (low vs. high) is crossed with information presentation format (tabular vs. graphical). The results suggest that accounting knowledge does affect the use of alternative information presentation formats.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.