uncertainty. Since uncertainty exists when information is deficient and information can be deficient in different ways, it follows … that auditors deal with different types of uncertainty. This article describes different types of uncertainty and a … relatively new method of dealing with uncertainty referred to as fuzzy logic. Fuzzy logic and fuzzy set theory have contributed …

of the future. Because future uncertainty is linked to the arrow of time, its increase coincides with the flow of time … from the past and present to the future. To facilitate and decrease uncertainty, accountants produce an ever …

conditions of increased uncertainty and competition. We integrate resource dependence views of alliance formation with those of … Austrian economics and argue that alliances are a means of reducing the uncertainty that surrounds the undertaking of new …

. Specifically, the author examines how two organizations make complexity and uncertainty manageable by mobilizing performance …(s). Originality/value The paper provides a context-sensitive account on the relationship between uncertainty and performance … measurement practices. First, this paper contributes by providing evidence on how actors use accounting to manage uncertainty and …

Anecdotal evidence suggests that emerging economy enterprises face higher uncertainty in business operations compared … development of home country economy of a multinational corporation and uncertainty about future earnings measured by dispersion in … analysts' earnings forecasts. After controlling for various firm‐ and country‐level factors, I find that the forecast …

Prior literature has found that as uncertainty in a firms information environment increases, optimism increases in … analysts’ reports. The results of the experiment show that an increase in the perceived uncertainty of the forecasting task … forecast optimism bias is positively related to the level of analysts’ buy/sell recommendations consistent with more recent …