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This paper aims to evaluate financial statement quality (FSQ) using a multi-criteria group evaluation method, which concurrently considers the quantitative examinations and qualitative opinions of the evaluators. Firstly, to describe the influence of cognitive styles on FSQ evaluation, we propose a quantitative hesitant fuzzy judgment description with an embedded assessing attitude. Next, an evaluation index system is established by combining the fundamental qualitative characteristics and the enhancing qualitative characteristics of useful financial information. Then, to overcome the weighting difficulties and achieve maximum consensus, this paper applies a distance-based method to determine the evaluators’ weights and a weighted averaging operator to compute the criteria weights. After that, a TOPSIS-based aggregation method is applied to aggregate all ratings. Finally, a practical example of an economic group’s FSQ evaluation is provided, and then this method is compared with other current methods to demonstrate its flexibility further.
Thuong et al. (Fri,) studied this question.
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