Quantification of the Accounting Information Quality from the Perspective of Entropy Theory

摘要：

The quality of accounting information is critical to the users decision-making. The essay tries to prove that it is reasonable to apply entropies theorem into quantification of accounting information quality through being researched in combination and crossing of basic entropy theorem in physics and accounting. Based on this, the author brings about a mathematic model built up on entropy theorem and analyzes its feasibility on the assumed data. The essay puts forth an original view in the research of quantification of accounting information quality.

关键词： Accounting Information Quality Quantification Entropy Theorem

作者: Yonghai WANG Hai YU

作者单位: Economics and Management School of Wuhan University,Wuhan,Hubei,China,430072

会议类型: 国际会议

会议名称: 2008 International Conference on Risk and Relianility Management(2008风险与可靠性管理国际会议)

会议地点: 北京

会议语种:英文

页码: 803-807

在线出版日期: 2008-11-10（万方平台首次上网日期，不代表论文的发表时间）