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The Simulation Study of the Change of Accounting Standards for Business Enterprises Based on Evolutionary Game

Author

Listed:
  • Rui QIN

    (South China University of Technology, School of Business Administration, China)

  • Zhaoquan JIAN

    (South China University of Technology, School of Business Administration, China)

Abstract

This article tries to analyze the characteristics of the accounting standard for business enterprises, which is based on the idea of evolutionary game, in order to build a game model between stakeholders, and to conduct the simulation of the game model with NetLogo software. It shows the performance of all participants in the course of the game in a dynamic process, and the simulation results are analyzed, accordingly.

Suggested Citation

  • Rui QIN & Zhaoquan JIAN, 2015. "The Simulation Study of the Change of Accounting Standards for Business Enterprises Based on Evolutionary Game," Expert Journal of Finance, Sprint Investify, vol. 3(1), pages 31-39.
    • Handle: RePEc:exp:finnce:v:3:y:2015:i:1:p:31-39
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    References listed on IDEAS

    as
    1. Colin Camerer & Teck-Hua Ho, 1999. "Experience-weighted Attraction Learning in Normal Form Games," Econometrica, Econometric Society, vol. 67(4), pages 827-874, July.
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    More about this item

    Keywords

    Accounting Standards for Business Enterprises; Evolutionary Game; Change; NetLogo;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • F40 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - General

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