Characteristics of Decision-Useful Financial Reporting Information: An Empirical Validation of the Proposed International Accounting Model.
Matthew BoveeRajendra P. SrivastavaTom L. RobertsPublished in: ICIQ (2008)
Keyphrases
- empirical validation
- statistical model
- prior knowledge
- information sources
- missing information
- expert knowledge
- objective function
- domain knowledge
- probabilistic model
- information processing
- computational model
- making decisions
- statistical information
- formal model
- conceptual model
- partial information
- reasoning process
- information extraction
- similarity measure
- website
- decision making
- empirically validated
- decision model
- search engine
- decision process
- prior information
- experimental data
- mathematical model
- theoretical framework
- user interaction
- management system
- high level