This paper examines the market efficiency consequences of accounting disclosure in the context of stock markets as a Keynesian beauty contest, an influential metaphor originally proposed by Keynes (1936) and recently formalized by Allen, Morris, and Shin (2006). In such markets, public information plays an additional coordination role, biasing stock prices away from the consensus fundamental va...

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...

BACKGROUND: With the gradual improvement of market economy, people' s consumption level is constantly improving, and quality requirements are getting higher higher. OBJECTIVES: In order to study management accounting information analysis platform based on Artificial Intelligence (AI) realize goal computerization, application AI in expert system applied field analysis. METHODS: The combination s...

Utilisation of Supply Chain Management (SCM) practice by businesses has a number of consequences for internal management information systems, many of which have been dealt with in the literature. Accountants and managers need to manage their supply chain carefully by working closely with the counterparts of their business entity’s suppliers in numerous areas including cost accounting, cost and ...