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| Author: | Iselin, E. R. |
| Title: | The effects of the information and data properties of financial ratios and statements on managerial decision quality. |
| Journal: | Journal of Business Finance and Accounting
1993 : JAN, VOL. 20:2, p. 249-266 |
| Index terms: | UNCERTAINTY DECISION MAKING DATA MANAGEMENT BUSINESS RATIOS |
| Language: | eng |
| Abstract: | This research investigated the effects of two information conditions ((1) ratios, (2) ratios + statements) on three intervening variables ((!) information load, (2) uncertainty, (3) data load). Both objective and subjective measures of the intervening variables were studied. In addition the effects of the intervening variables on decision quality were also investigated. Experimental results showed that the ratio + statements have (1) higher objective information load, (2) higher objective data load and , (3) higher subjective data load, than ratios alone. The results also showed that the higher data load in the ratios + statements condition produced lower decision quality than that for the ratios condition. |
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