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Uncertainty Expressions in Accounting: Critical Issues and Recommendations
16 references·1 citing·39 second hop
Uncertainty Expressions in Accounting: Critical Issues and Recommendations (2019)Uncertainty Expressions in Accounting: Cr…Conceptual Framework for Financial Reporting: 1989, 2010, 2018 (2021)Conceptual Framework for Fina…Improving Communication of Uncertainty in the Reports of the Intergovernmental Panel on Climate Change (2009)Improving Communication of Un…Evaluation of measurement data — Guide to the expression of uncertainty in measurement (2008)Evaluation of measurement dat…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…A Conceptual Framework for Financial Reporting (2001)A Conceptual Framework for Fi…Measuring psychological uncertainty: Verbal versus numeric methods. (1996)Measuring psychological uncer…Preferences and reasons for communicating probabilistic information in verbal or numerical terms (1993)Preferences and reasons for c…Rethinking Linguistic Relativity (1991)Rethinking Linguistic Relativ…Verbal versus numerical probabilities: Efficiency, biases, and the preference paradox (1990)Verbal versus numerical proba…Verbal probabilities: Ambiguous, context-dependent, or both? (1988)Verbal probabilities: Ambiguo…Decisions based on numerically and verbally expressed uncertainties. (1988)Decisions based on numericall…The Ellsberg Paradox and Risk Aversion: An Anticipated Utility Approach (1987)The Ellsberg Paradox and Risk…What Is the Sapir‐Whorf Hypothesis? (1984)What Is the Sapir‐Whorf Hypot…How probable is probable? A numerical translation of verbal probability expressions (1982)How probable is probable? A n…Empirical scaling of common verbal phrases associated with numerical probabilities (1967)Empirical scaling of common v…Risk, Ambiguity, and the Savage Axioms (1961)Risk, Ambiguity, and the Sava…Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37 (2024)Exploring ChatGPT’s capabilit…The Status of Linguistics as a Science (1929)Language, Thought, and Reality. (1956)Theory and Methods of Scaling (1958)Does Language Shape Thought?: Mandarin and English Speakers' Conceptions of Time (2001)Radical Construction Grammar (2001)The myth of language universals: Language diversity and its importance for cognitive science (2009)“Good” Probability Assessors (1968)Calibration of probabilities: The state of the art to 1980 (1982)Norm theory: Comparing reality to its alternatives. (1986)Ambiguity and self-evaluation: The role of idiosyncratic trait definitions in self-serving assessments of ability. (1989)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)Measuring the vague meanings of probability terms. (1986)The Scientific Consensus on Climate Change (2004)The dragons of inaction: Psychological barriers that limit climate change mitigation and adaptation. (2011)The Interplay Between Knowledge, Perceived Efficacy, and Concern About Global Warming and Climate Change: A One‐Year Longitudinal Study (2012)The sciences of science communication (2013)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)The survival of international differences under IFRS: towards a research agenda (2006)Have IFRS Affected Earnings Management in the European Union? (2010)International differences in IFRS policy choice: A research note (2010)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)Judgment under uncertainty: Heuristics and biases (1982)Probability Information in Risk Communication: A Review of the Research Literature (2008)Communicating uncertainty about facts, numbers and science (2019)Statistics for Experimenters (1979)Theory of sampling (TOS) versus measurement uncertainty (MU) – A call for integration (2014)Thermal expansion coefficient of single-crystal silicon from 7 K to 293 K (2015)Executing and interpreting applications of PLS-SEM: Updates for family business researchers (2020)The Framing of Decisions and the Psychology of Choice (1981)Prospect theory: An analysis of decision under risk (1988)Advances in prospect theory: Cumulative representation of uncertainty (1992)Learning to express motion events in English and Korean: The influence of language-specific lexicalization patterns (1991)“What” and “where” in spatial language and spatial cognition (1993)Can language restructure cognition? The case for space (2004)A Smooth Model of Decision Making Under Ambiguity (2003)Ambiguity, Learning, and Asset Returns (2012)Is economic uncertainty priced in the cross-section of stock returns? (2017)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Profitability of Large Pharmaceutical Companies Compared With Other Large Public Companies (2020)
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References

  • 1961Risk, Ambiguity, and the Savage Axioms7,892 cited
  • 2008Evaluation of measurement data — Guide to the expression of uncertainty in measurement2,779 cited
  • 1984What Is the Sapir‐Whorf Hypothesis?946 cited
  • 2001A Conceptual Framework for Financial Reporting630 cited
  • 1982How probable is probable? A numerical translation of verbal probability expressions527 cited
  • 1987The Ellsberg Paradox and Risk Aversion: An Anticipated Utility Approach435 cited
  • 2009Improving Communication of Uncertainty in the Reports of the Intergovernmental Panel on Climate Change401 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
  • 1991Rethinking Linguistic Relativity341 cited
  • 1988Verbal probabilities: Ambiguous, context-dependent, or both?334 cited
  • 1996Measuring psychological uncertainty: Verbal versus numeric methods.325 cited
  • 1967Empirical scaling of common verbal phrases associated with numerical probabilities316 cited
  • 1993Preferences and reasons for communicating probabilistic information in verbal or numerical terms291 cited
  • 2021Conceptual Framework for Financial Reporting: 1989, 2010, 2018279 cited
  • 1988Decisions based on numerically and verbally expressed uncertainties.

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252 cited
  • 1990Verbal versus numerical probabilities: Efficiency, biases, and the preference paradox250 cited
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    • 2024Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 3711 cited