评估师经验、收益信息透明度对估值判断影响的实验研究

发布时间：2018-06-10 19:03

本文选题：估值判断 + 评估师经验　；参考：《会计研究》2015年04期

【摘要】：估值过程是评估师进行专业判断和决策的过程,提升评估师的估值判断水平是改进估值质量的根本。基于此,利用实验方法研究了评估师经验和收益信息透明度对评估师估值判断的影响。研究发现,有经验的评估师其估值判断的准确性优于经验不足的评估师,而且经验丰富者能有效识别收益透明度的变化,即能有效避免框架效应。另一方面,收益披露透明度对于经验不足的评估师影响显著,使得启发式的认知偏差影响了估值判断,而对于经验丰富者则没有这种效应。研究所提供的实验证据,从认知心理学视角为避免估值判断偏误提供了识别途径,从而可以有效提升评估师的估值判断水平。
[Abstract]:Valuation process is the process of appraiser's professional judgment and decision, and it is essential to improve the valuation quality to improve the appraiser's valuation judgment level. Based on this, the influence of appraiser's experience and benefit information transparency on the appraiser's valuation judgment is studied by using the experimental method. It is found that the accuracy of the valuation judgment of the experienced appraiser is better than that of the inexperienced appraiser, and the experienced person can effectively identify the change of the benefit transparency, that is to say, the frame effect can be avoided effectively. On the other hand, the transparency of income disclosure has a significant impact on inexperienced evaluators, which makes heuristic cognitive bias affect valuation judgment, but not for experienced ones. From the perspective of cognitive psychology, the experimental evidence provided by the study provides a way to avoid the bias of valuation judgment, which can effectively improve the level of valuation judgment of evaluators.
【作者单位】：山东财经大学会计学院;天津财经大学工商管理博士后工作站/商学院;
【基金】：中国博士后科学基金资助项目(2014M551020) 国家社会科学基金项目(12CGL029) 山东省自然科学基金项目(ZR2012GM012) 山东省社会科学规划项目(13DGLJ09)资助
【分类号】：F233

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