决策有用的信息观
Topic5 The Information Approach to Decision Usefulness
1.Overview2.Outline of the Research Problem3.Financial information and Market Response4.The Ball and Brown Study5.Earnings Response Coefficients (ERC)6.A Caveat About the “Best” Accounting Policy7.The Information Content of Other Financial Statement Information8.Conclusions
05The Information Approach to Decision Usefulness
1. Overview
霍桑实验——车间照明实验实验目的：弄清照明强度（自变量）对生产效率（因变量）所产生的影响。实验程序：实验是在被挑选的两组绕线工人中进行的，一组是实验组，一组是控制组；在实验过程中，实验组不断增加照明 ...