An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic Environments
There is a risk when company stakeholders make decisions using accounting information with varied qualities in the same way. In order to evaluate the accounting information quality, this paper proposed an approach to the evaluation of the quality of accounting information based on relative entropy i...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2017-04-01
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| Series: | Entropy |
| Subjects: | |
| Online Access: | http://www.mdpi.com/1099-4300/19/4/152 |
| _version_ | 1811298368141393920 |
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| author | Ming Li Xiaoli Ning Mingzhu Li Yingcheng Xu |
| author_facet | Ming Li Xiaoli Ning Mingzhu Li Yingcheng Xu |
| author_sort | Ming Li |
| collection | DOAJ |
| description | There is a risk when company stakeholders make decisions using accounting information with varied qualities in the same way. In order to evaluate the accounting information quality, this paper proposed an approach to the evaluation of the quality of accounting information based on relative entropy in fuzzy linguistic environments. Firstly, the accounting information quality evaluation criteria are constructed not only from the quality of the accounting information content but also from the accounting information generation environment. Considering that the rating values with respect to the criteria are in linguistic forms with different granularities, the method to deal with the linguistic rating values is given. In the method, the linguistic terms are modeled with the 2-tuple linguistic model. Relative entropy is used to calculate the information consistency, which is used to derive the weight of experts and criteria. Finally, the example is given to illustrate the feasibility and practicability of the proposed method. |
| first_indexed | 2024-04-13T06:18:22Z |
| format | Article |
| id | doaj.art-b7afd88f5f1344679a3b1bcb3c3c50d1 |
| institution | Directory Open Access Journal |
| issn | 1099-4300 |
| language | English |
| last_indexed | 2024-04-13T06:18:22Z |
| publishDate | 2017-04-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Entropy |
| spelling | doaj.art-b7afd88f5f1344679a3b1bcb3c3c50d12022-12-22T02:58:44ZengMDPI AGEntropy1099-43002017-04-0119415210.3390/e19040152e19040152An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic EnvironmentsMing Li0Xiaoli Ning1Mingzhu Li2Yingcheng Xu3School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, ChinaSchool of Business Administration, China University of Petroleum-Beijing, Beijing 102249, ChinaSchool of Business Administration, China University of Petroleum-Beijing, Beijing 102249, ChinaChina National Institute of Standardization, Beijing 100191, ChinaThere is a risk when company stakeholders make decisions using accounting information with varied qualities in the same way. In order to evaluate the accounting information quality, this paper proposed an approach to the evaluation of the quality of accounting information based on relative entropy in fuzzy linguistic environments. Firstly, the accounting information quality evaluation criteria are constructed not only from the quality of the accounting information content but also from the accounting information generation environment. Considering that the rating values with respect to the criteria are in linguistic forms with different granularities, the method to deal with the linguistic rating values is given. In the method, the linguistic terms are modeled with the 2-tuple linguistic model. Relative entropy is used to calculate the information consistency, which is used to derive the weight of experts and criteria. Finally, the example is given to illustrate the feasibility and practicability of the proposed method.http://www.mdpi.com/1099-4300/19/4/152accounting information qualityrelative entropy2-tuple linguistic model |
| spellingShingle | Ming Li Xiaoli Ning Mingzhu Li Yingcheng Xu An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic Environments Entropy accounting information quality relative entropy 2-tuple linguistic model |
| title | An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic Environments |
| title_full | An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic Environments |
| title_fullStr | An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic Environments |
| title_full_unstemmed | An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic Environments |
| title_short | An Approach to the Evaluation of the Quality of Accounting Information Based on Relative Entropy in Fuzzy Linguistic Environments |
| title_sort | approach to the evaluation of the quality of accounting information based on relative entropy in fuzzy linguistic environments |
| topic | accounting information quality relative entropy 2-tuple linguistic model |
| url | http://www.mdpi.com/1099-4300/19/4/152 |
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