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Discuss the qualitative characteristics of accounting information as defined in chapter 2 of the IASB's Framework for the Preparation of Financial Statements. The IASB also described how certain qualities enhance the usefulness of information and how the cost of information affects its usefulness. List those enhancing qualities.
Human Laboratory Studies
Experiments conducted in a controlled environment with human participants to investigate various aspects of behavior, cognition, and physiology.
External Validity
The extent to which the results of a study can be generalized to other situations and to other people.
Internal Validity
The degree to which an experiment accurately shows that changes in the independent variable caused any observed changes in the dependent variable, minimizing confounding factors.
Demand Characteristics
Psychological experiment artifacts where participants form an interpretation of the study's purpose and unconsciously change their behavior to fit that interpretation.
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