haku: @author Ghosh, D. / yhteensä: 11
viite: 8 / 11
| Tekijä: | Ghosh, D. Crain, T. |
| Otsikko: | Structure of uncertainty and decision making: an experimental investigation |
| Lehti: | Decision Sciences
1993 : JUL-AUG, VOL. 24:4, p. 789-807 |
| Asiasana: | ACCOUNTING THEORY DECISION ANALYSIS DATA MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | The study focuses on intentional noncompliance. The factors affecting it are distinct and separate from those affecting unintentional noncompliance. Other factors that affect intentional tax noncompliance, such as risk, tax rates, and penalty rates, were controlled in the experiment. It was hypothesized that the lower the mean and the lesser the range (ambiguity) of the perceived audit probability, the greater the international noncompliance. The result suggests that the strength of the information describing an uncertain event is captured better by both the mean and the range of the uncertainty than either of those components singly. |
SCIMA