英文标题：
《Information theoretic approach for accounting classification》
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作者：
E. M. S. Ribeiro and G. A. Prataviera
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最新提交年份：
2014
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英文摘要：
  In this paper we consider an information theoretic approach for the accounting classification process. We propose a matrix formalism and an algorithm for calculations of information theoretic measures associated to accounting classification. The formalism may be useful for further generalizations and computer-based implementation. Information theoretic measures, mutual information and symmetric uncertainty, were evaluated for daily transactions recorded in the chart of accounts of a small company during two years. Variation in the information measures due the aggregation of data in the process of accounting classification is observed. In particular, the symmetric uncertainty seems to be a useful parameter for comparing companies over time or in different sectors or different accounting choices and standards.
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中文摘要：
在本文中，我们考虑一种会计分类过程的信息理论方法。我们提出了一种矩阵形式和算法，用于计算与会计分类相关的信息论度量。这种形式主义可能有助于进一步的推广和基于计算机的实现。对一家小公司两年内记录在会计科目表中的日常交易的互信息和对称不确定性等信息论指标进行了评估。观察到由于会计分类过程中的数据聚合而导致的信息度量的变化。尤其是，对称不确定性似乎是一个有用的参数，可以用来比较一段时间内的公司、不同行业的公司或不同的会计选择和标准。
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分类信息：

一级分类：Quantitative Finance        数量金融学
二级分类：General Finance        一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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一级分类：Physics        物理学
二级分类：Data Analysis, Statistics and Probability        数据分析、统计与概率
分类描述：Methods, software and hardware for physics data analysis: data processing and storage; measurement methodology; statistical and mathematical aspects such as parametrization and uncertainties.
物理数据分析的方法、软硬件：数据处理与存储；测量方法；统计和数学方面，如参数化和不确定性。
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