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variable and with the use of a prompt either before (pre-prompt) or after (post-prompt) the adjustment decision. We find that …. Our results suggest that organizations should endeavor to make data analytics systems transparent to decision making users …. However, when they cannot, they should ensure that decision makers feel accountable for their decisions; for example, with a …
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Chisini mean enables these tools to be used as rational decision criteria. Specifically, we focus on 11 metrics and show that … intuitive notion of mean is the founding basis of investment decision criteria …
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The manager in a firm has not only the authority to adopt operational decisions as concern the ensemble of products, the prices, the relation with the clients, the production methods, but also the leve land the type of assets used in a company. In this case the financial measure used to asses...
Persistent link: https://www.econbiz.de/10013147246
Intuition can lead to more effective decision-making than analysis under certain conditions. This assumption can be … regarded as common sense. However, dominant research streams on intuition effectiveness in decision-making conceptualize … article suggests the structuredness of the decision problem as the main criterion for intuition effectiveness, and proposes …
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-objectives ranking under an overall objective of decision usefulness. This paper puts this conjecture to an empirical test. As it is …
Persistent link: https://www.econbiz.de/10005860567
Acknowledging deficiencies in current regulations and aiming at convergence, theIASB is conducting a joint project with the FASB to develop a principle-based standardon revenue recognition. The tentative proposals feature an asset-liability approachrelying on measurement at fair values or at...
Persistent link: https://www.econbiz.de/10005869378