reporting bias 中文意思是什麼
reporting bias
解釋
報告偏倚-
Many economists say that china has an institutionalised bias to over - reporting growth at the bottom of a cycle and under - reporting it at the top, to reduce the volatility of the numbers
很多經濟學家說，中國偏好在經濟運行至周期性谷底時誇大報告，而在頂峰期壓低。 -
Result also indicate that this sensitivity to reporting bias is conditional on the level of external auditor ' s competence, thus suggesting significant interaction effects between the independence and competence factors
研究還發現與報告偏差的敏感度是以外部審計師勝任能力為條件的，這就表明客觀性與勝任能力因素之間存在顯著的交互效應。 -
Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity
結果表明，外部審計報告的推斷位與外部審計師的報告偏差高度敏感，但與報告誠實度相對不敏感。
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