The more diverse the ways and means of information acquisition are,the more complex and various the types of information are. The qualities of available information are usually uncertain,vague,imprecise,incomplete,and...The more diverse the ways and means of information acquisition are,the more complex and various the types of information are. The qualities of available information are usually uncertain,vague,imprecise,incomplete,and so on. However,the information is modeled and fused traditionally in particular,name some of the known theories: evidential,fuzzy sets,possibilistic,rough sets or conditional events,etc. For several years,researchers have explored the unification of theories enabling the fusion of multisource information and have finally considered random set theory as a powerful mathematical tool. This paper attempts to overall review the close relationships between random set theory and other theories,and introduce recent research results which present how different types of information can be dealt with in this unified framework. Finally,some possible future directions are discussed.展开更多
The voluntary disclosure studies conducted until today, in social accounting and related fields, use different approaches to evaluate the so-called ＂disclosure quality＂. Disclosure quality is not so easy to measure,...The voluntary disclosure studies conducted until today, in social accounting and related fields, use different approaches to evaluate the so-called ＂disclosure quality＂. Disclosure quality is not so easy to measure, and it is derived from the application of different methodologies. In particular, the methodologies to assess the level of disclosure could be classified as subjective or objective. To the first category belong all the ＂tools＂ that are used directly without relying on the analysis of the original source of the information studies （Imhoff, 1992; Coleman ＆ Eccles, 1997; Welker, 1995）. The objective measurements used to assess the disclosure quality are, instead, based on the direct study of the original information source in order to obtain the information required （Krippendorff, 1980; Weber, 1985; Botosan, 1997; Lang ＆ Lundholm, 2000）. The aim of the paper is to give scholars and researchers a brief framework to understand the different methodologies used in accounting literature to assess the disclosure quality, providing examples of the application of the same in different research contexts.展开更多
基金Supported in part by the NSFC (No.60934009,60874105)the ZJNSF (Y1080422, R106745)NCET (08-0345)
文摘The more diverse the ways and means of information acquisition are,the more complex and various the types of information are. The qualities of available information are usually uncertain,vague,imprecise,incomplete,and so on. However,the information is modeled and fused traditionally in particular,name some of the known theories: evidential,fuzzy sets,possibilistic,rough sets or conditional events,etc. For several years,researchers have explored the unification of theories enabling the fusion of multisource information and have finally considered random set theory as a powerful mathematical tool. This paper attempts to overall review the close relationships between random set theory and other theories,and introduce recent research results which present how different types of information can be dealt with in this unified framework. Finally,some possible future directions are discussed.
文摘The voluntary disclosure studies conducted until today, in social accounting and related fields, use different approaches to evaluate the so-called ＂disclosure quality＂. Disclosure quality is not so easy to measure, and it is derived from the application of different methodologies. In particular, the methodologies to assess the level of disclosure could be classified as subjective or objective. To the first category belong all the ＂tools＂ that are used directly without relying on the analysis of the original source of the information studies （Imhoff, 1992; Coleman ＆ Eccles, 1997; Welker, 1995）. The objective measurements used to assess the disclosure quality are, instead, based on the direct study of the original information source in order to obtain the information required （Krippendorff, 1980; Weber, 1985; Botosan, 1997; Lang ＆ Lundholm, 2000）. The aim of the paper is to give scholars and researchers a brief framework to understand the different methodologies used in accounting literature to assess the disclosure quality, providing examples of the application of the same in different research contexts.
