Khi bạn đi vào sự nghiệp chuyên nghiệp của bạn trong Kế toán, nó sẽ là quan trọng để bạn hiểu các lý thuyết liên quan và tầm quan trọng của họ đối với báo cáo tài chính. Cuốn sách này nhằm mục đích cung cấp một đánh giá quan trọng của thực hành báo cáo tài chính và vai trò xã hội của báo cáo tài chính. Bạn cũng sẽ tìm hiểu làm thế nào để đánh giá báo cáo tài chính từ quan điểm của cả hai kế toán tài chính và quản lý | 60 Chapter 3 GN or BN in cur-is consistent with EZ also found that the higher a firm s revision coefficient is recall that the 34 cents above is an average the stronger was the effect of the rent earnings on the market price of the firms shares. This investors accepting the analysts evaluation of the information system bidding share price up or down more strongly the higher the quality of the system. EZ s results are consistent with the decision theory model of Example . Empirical studies of the response of share price to financial statement information are considered in greater detail in Chapter 5. INFORMATION DEFINED Decision theory and the concept of informativeness give U define information s a precise way to expect an individ- ess what has been in Chapter 1 indi- Information is evidence that has the potential to affect an individual s decision. Notice that this is an ex ante definition. We would hardly ual to gather evidence if he or she didn t expect to learn enough so as to possibly affect a decision. Bayes theorem is simply a device to proci learned. The crucial requirement for evidence to constitute information is that for at least some evidence that might be received beliefs will be sufficiently affected that the optimal decision will change. Also the definition is individual-specific. As pointed out viduals may differ in their reaction to the same information source. For example their prior probabilities may differ so that posterior probabilities and hence their decisions may differ even when confronted with the same evidence. The definition should really be interpreted net of cost. Ail information source may have the potential to affect an individuals decision but if it is too costly it is not information because it will not be used. It can be argued however that financial statements are a cost-effective information source because of the large number of potential users. Finally it should be emphasized that an individual s receipt of information
