this paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the tehran stock exchange during 2004-2013. accounting conservatism is measured based on khan and watts' (2009) model and feltham and ohlsson (1995) price model and easton and hariss (1991) return models were used to evaluate the informational content...

Several applications in communication, control, and learning require approximating target distributions to within small informational divergence. The additional requirement of invertibility usually leads using encoders that are one-to-one mappings, also known as distribution matchers. However, even the best have divergences grow logarithmically with block length. To overcome this limitation, an...

We typically observe large-scale outcomes that arise from the interactions of many hidden, small-scale processes. Examples include age of disease onset, rates of amino acid substitutions and composition of ecological communities. The macroscopic patterns in each problem often vary around a characteristic shape that can be generated by neutral processes. A neutral generative model assumes that e...

The paper describes the informational nature of consciousness by which the meaning is coming into existence in the form of meaningful information. The system of informational consciouness is derived recursively and then interpreted in various ways formalistically, linguistically, graph-like and geometrically. Informational axioms shape the basic philosophy of the informational, determining the ...

We show that Shannon’s information entropy provides a correct physical insight of localization effects taking place in structured fields fashioned by eigenmodes upon substrate. In particular, we find the exchange among levels when an avoided crossing occurs is explainable terms informational trade those levels. use it to characterize resonant Zener-like effect two types ultrasonic superlattices...

The approach to equilibrium in certain dynamical systems can be usefully described terms of information-theoretic functionals. Well-studied models this kind are Markov processes, chemical reaction networks, and replicator dynamics, for all which it proven, under suitable assumptions, that the relative entropy (informational divergence) state system with respect an is nonincreasing over time. Th...

Currently, most of the IT (Information Technology) and ICT (Information and Communication Technology) industries/companies provides their various services/product at a different level of customers/users through newly developed sustainable GSLA (Green Service Level Agreement). In addition, all these industries also designed new green services at their scope by using global sustainable GSLA infor...

We study information acquisition in a coordination game with incomplete information. To capture the idea that players can exibly decide what information to acquire, we do not impose any physical restriction on feasible information structure. Facing an informational cost measured by reduction of Shannon's entropy, players collect information most relevant to their welfare and are rationally inat...

Informational dependence between statistical or quantum subsystems can be described with Fisher information matrix or Fubini-Study metric obtained from variations of the sample/configuration space coordinates. Using these (non-covariant) objects as macroscopic constraints we consider statistical ensembles over the space of classical probability distributions (i.e. in statistical space) or quant...

It seems plausible that different regions of the speech signal convey different amounts of information. Understanding which aspects of the signal convey information is important for understanding speech perception, particularly when this occurs in noisy environments. The so called cochlea-scaled entropy (CSE) measure is an index of spoken information based on the distribution of spectral energy...