Measuring Accounting Information Resilience An Empirical Test of the Entropy–Resilience Framework
Year: 2026
Type: preprint
Abstract: Accounting information quality has traditionally been evaluated through relatively stable attributes such as accrual quality, earnings persistence, conservatism, value relevance, disclosure quality, and reporting transparency. These approaches have generated a substantial body of knowledge, but they provide limited insight into a fundamental dynamic question: how well can an accounting information system preserve its informational properties when exposed to economic disturbance? This paper develops and operationalizes a multidimensional measure of Accounting Information Resilience (AIR) and proposes an empirical framework for testing the Accounting Information Entropy–Resilience Framework. The central argument is that accounting information resilience represents a distinct construct that cannot be adequately captured by any single conventional earnings-quality measure. It is instead reflected in the ability of accounting information to resist deterioration, maintain structural consistency, recover following disturbance, and preserve decision usefulness. The paper develops a multidimensional measurement architecture incorporating four principal dimensions: resistance, recovery speed, recovery completeness, and informational stability. These dimensions are integrated into an Accounting Information Resilience Index (AIRI), while an Accounting Information Entropy Index (AIEI) is proposed to capture multidimensional informational disorder. The paper then develops a rigorous empirical validation strategy using exploratory factor analysis, confirmatory factor analysis, principal-component methods, alternative weighting schemes, convergent validity, discriminant validity, predictive validity, and out-of-sample robustness tests. The empirical framework is designed to test whether the proposed resilience construct contains incremental information beyond conventional accounting-quality measures. The paper further proposes tests examining whether higher accounting information resilience is associated with lower information asymmetry, lower reporting uncertainty, greater earnings persistence, greater disclosure credibility, and stronger market-based information efficiency. No empirical results are fabricated; instead, the paper specifies the statistical tests required to establish or reject the proposed framework using actual data. The study contributes to accounting research by transforming resilience from a broad conceptual metaphor into an empirically testable multidimensional construct.
Author: Karimi Baghmaleki, Majid
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7220743678