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Possibilistic Information: Implications for Accounting Research.

Bibliographic Details
Title: Possibilistic Information: Implications for Accounting Research.
Authors: Du, Chengfeng1 (AUTHOR), Du, Kai2 (AUTHOR), Wang, Shuyang3 (AUTHOR)
Source: Journal of Financial Reporting. Fall2025, Vol. 10 Issue 2, p45-64. 20p.
Subject Terms: *Accounting, *Uncertainty (Information theory), *Disclosure in accounting, Possibility theory, Fuzzy logic, Ambiguity, Cognitive structures, Fuzzy sets
Abstract: The possibilistic view of information and uncertainty, rooted in fuzzy set theory and possibility theory, is distinct from the probabilistic view adopted by economics-based accounting research. Fuzzy set and possibility theories provide a versatile framework for modeling situations where uncertainty arises from vague boundaries of natural language. We discuss two potential applications to accounting research: (1) comparing information structures with linguistic imprecision and (2) measuring the uncertainty and relative information arising from linguistic imprecision in financial disclosures. Data Availability: Data are available from sources identified in the paper. JEL Classifications: D81; G14; M41. [ABSTRACT FROM AUTHOR]
Copyright of Journal of Financial Reporting is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Business Source Index
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DbLabel: Business Source Index
An: 189684602
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PubType: Academic Journal
PubTypeId: academicJournal
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  Data: Possibilistic Information: Implications for Accounting Research.
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  Data: <searchLink fieldCode="AR" term="%22Du%2C+Chengfeng%22">Du, Chengfeng</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Du%2C+Kai%22">Du, Kai</searchLink><relatesTo>2</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Wang%2C+Shuyang%22">Wang, Shuyang</searchLink><relatesTo>3</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Financial+Reporting%22">Journal of Financial Reporting</searchLink>. Fall2025, Vol. 10 Issue 2, p45-64. 20p.
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  Data: *<searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br />*<searchLink fieldCode="DE" term="%22Uncertainty+%28Information+theory%29%22">Uncertainty (Information theory)</searchLink><br />*<searchLink fieldCode="DE" term="%22Disclosure+in+accounting%22">Disclosure in accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Possibility+theory%22">Possibility theory</searchLink><br /><searchLink fieldCode="DE" term="%22Fuzzy+logic%22">Fuzzy logic</searchLink><br /><searchLink fieldCode="DE" term="%22Ambiguity%22">Ambiguity</searchLink><br /><searchLink fieldCode="DE" term="%22Cognitive+structures%22">Cognitive structures</searchLink><br /><searchLink fieldCode="DE" term="%22Fuzzy+sets%22">Fuzzy sets</searchLink>
– Name: Abstract
  Label: Abstract
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  Data: The possibilistic view of information and uncertainty, rooted in fuzzy set theory and possibility theory, is distinct from the probabilistic view adopted by economics-based accounting research. Fuzzy set and possibility theories provide a versatile framework for modeling situations where uncertainty arises from vague boundaries of natural language. We discuss two potential applications to accounting research: (1) comparing information structures with linguistic imprecision and (2) measuring the uncertainty and relative information arising from linguistic imprecision in financial disclosures. Data Availability: Data are available from sources identified in the paper. JEL Classifications: D81; G14; M41. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Journal of Financial Reporting is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.2308/JFR-2024-015
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 20
        StartPage: 45
    Subjects:
      – SubjectFull: Accounting
        Type: general
      – SubjectFull: Uncertainty (Information theory)
        Type: general
      – SubjectFull: Disclosure in accounting
        Type: general
      – SubjectFull: Possibility theory
        Type: general
      – SubjectFull: Fuzzy logic
        Type: general
      – SubjectFull: Ambiguity
        Type: general
      – SubjectFull: Cognitive structures
        Type: general
      – SubjectFull: Fuzzy sets
        Type: general
    Titles:
      – TitleFull: Possibilistic Information: Implications for Accounting Research.
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          Name:
            NameFull: Du, Chengfeng
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            NameFull: Du, Kai
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            NameFull: Wang, Shuyang
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            – D: 01
              M: 09
              Text: Fall2025
              Type: published
              Y: 2025
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            – TitleFull: Journal of Financial Reporting
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