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Finance and Financial Management Commons™

Open Access. Powered by Scholars. Published by Universities.®

Business Administration, Management, and Operations

Southern University and A&M College

2022

Human decison making

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Improving The Format Of Financial Tables, Joseph Donelan Jun 2022

Improving The Format Of Financial Tables, Joseph Donelan

Southern University College of Business E-Journal

This paper empirically examines the effects of information format on human judgment accuracy. The theoretical framework is based on the lens model of human judgment (Brunswick, 1952). An experimental design is used to test for differences in human judgment accuracy in a bond rating task. The results indicate that the use of certain table simplification techniques does not improve decision accuracy.

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