期刊名称：JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
印刷版ISSN：1829-8494
电子版ISSN：2406-9701
出版年度：2006
卷号：3
期号：1
页码：127-141
DOI：10.21002/jaki.2006.06
语种：Indonesian
出版社：Universitas Indonesia
摘要：This research is aimed to answer how accounting information users classify accounting information when they are presented in different forms.Specifically,this research investigate whether users can efficiently and efectively classify failed and non-failed corporations.The results show that respondents are most : eficient when they classfy ac- counting information using Chernoff's schematic faces than any forms of conven- tional accounting information.The effectiveness of Chernff's schematic faces is also evidenced when compared to other forms of accounting information presenta- tion.
关键词：Chernof's faces;communication of accounting information
