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

Rui Qin and Zhaoquan Jian
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Rui Qin: South China University of Technology, School of Business Administration, China
Zhaoquan Jian: South China University of Technology, School of Business Administration, China

Expert Journal of Finance, 2015, vol. 3, issue 1, 31-39

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.

Keywords: Accounting Standards for Business Enterprises; Evolutionary Game; Change; NetLogo (search for similar items in EconPapers)
JEL-codes: F38 F40 G32 (search for similar items in EconPapers)
Date: 2015
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