The Information Content of Accounting Reports: An Information Theory Perspective

Jonathan F. Ross

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The Information Content of Accounting Reports: An Information Theory Perspective

机译：会计理论的信息内容：信息论视角

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Is it possible to quantify the information content of accounting reports? If possible, then how? This study examines accounting as a classical communication system with the purpose of providing a framework with which to approach these fundamentally important questions. Information theory was established in the early-mid 20th century to describe the properties of classical communication systems. Applying concepts from this theory to an accounting context provides insight into the questions asked above. Specifically, a measure of the information content of financial statement numbers is developed from these information theory concepts. The measure is also applied to several large companies’ earnings numbers and aids in predicting their price movements.

机译：是否可以量化会计报告的信息内容？如果可能的话，那怎么办？本研究将会计视为一种经典的沟通系统，目的是提供一个框架来处理这些根本性的重要问题。信息论建立于20世纪中叶，用以描述经典通信系统的特性。将这一理论的概念应用于会计环境，可以洞悉上述问题。具体而言，从这些信息理论概念发展了财务报表编号信息内容的度量。该措施还适用于几家大公司的收益数字，并有助于预测其价格走势。

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《Information》 |2016年第3期|共页
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Jonathan F. Ross;
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The Information Content of Accounting Reports: An Information Theory Perspective

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