Academic Journal
Possibilistic Information: Implications for Accounting Research.
| Τίτλος: | Possibilistic Information: Implications for Accounting Research. |
|---|---|
| Συγγραφείς: | Du, Chengfeng1 (AUTHOR), Du, Kai2 (AUTHOR), Wang, Shuyang3 (AUTHOR) |
| Πηγή: | Journal of Financial Reporting. Fall2025, Vol. 10 Issue 2, p45-64. 20p. |
| Θεματικοί όροι: | *Accounting, *Uncertainty (Information theory), *Disclosure in accounting, Possibility theory, Fuzzy logic, Ambiguity, Cognitive structures, Fuzzy sets |
| Περίληψη: | 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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