Possibilistic Information: Implications for Accounting Research
本文介绍基于模糊集和可能性理论的信息观，区别于概率观，并探讨其在会计研究中的两个应用：比较语言不精确的信息结构，以及衡量财务披露中语言不精确带来的不确定性和相对信息。
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.