财务报告的决策有用性.ppt

* * 31 30 30 Then the outcome - feedback/confirmatory information = part (b). Not that defn. also mentions accountability. * * * * * * * * * * * * * * * 03The Decision Usefulness Approach to Financial Reporting * Example, con’t Assume the investor uses expected monetary value as a decision criterion (EMV) EMV (a1): (.05)(-1000) + 0 + .25(8000) = 1950 EMV (a2): (.05)(1000) + .70(1000) +.25 (1000) = 1000 Therefore, if investor acts now, should take a1. But: May be worthwhile to secure additional information. * 03The Decision Usefulness Approach to Financial Reporting * Decision Problem Thi