19 mars 2015
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info:eu-repo/semantics/altIdentifier/doi/10.1007/978-3-319-16274-4_2
http://creativecommons.org/licenses/by/ , info:eu-repo/semantics/OpenAccess
Janos J. Sarbo et al., « A Semiotic Approach to Critical Reasoning », HAL-SHS : sciences de l'information, de la communication et des bibliothèques, ID : 10.1007/978-3-319-16274-4_2
Information can be interpreted as in-formation, which refers to the potential of the form for a mediation of meaning. In this paper we focus on reasoning information and consider the question how form involved in reasoning can be used for an analysis of accounting narratives in corporate disclosures. An evaluation of experimental results is included.