This study examines how aggregation in financial reporting leads to information loss using a sample of firms that … report individual financial assets. The level of information loss increases with the level of aggregation; however, combining … assets with similar risk-factor exposures mitigates this loss. Fair value aggregation results in lower information loss …

information loss principle with its ADJUST program package), is consistent by a simultaneous weighting including hierarchical data … dem Minimum Information Loss Prinzip mit dem ADJUST Programmpaket), konsistent durch eine simultane Gewichtung ist, die …

are Locally Asymptotically Normal (LAN). It turns out that there is an information loss: the power envelope for the …

its average. In one case this function is the Kullback–Leibler discrimination information loss incurred when the subsample …