Matrix Notation: When to use subscripts vs parentheses.

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Does $I(m,n) = I_{m,n}$?

I was looking at the formula for the mean-square error of two image and noticed they use $m$ and $n$ inside parentheses to denote rows and columns:

$MSE=\frac{\sum_{M, N}\left[I(m, n)-\hat{I}(m, n)\right]^2}{M * N}$

My question is would the following be equivalent?

$MSE=\frac{\sum_{M, N}\left[I_{m, n}-\hat{I}_{m, n}\right]^2}{M * N}$'