An evolutionary game analysis of hidden rules on accounting standard change

摘要：

The process in formulating accounting standards is practically the process of stakeholders achieve active equilibrium. Hidden rules are playing the vital role in our country economic reform and the system switcher aspect. This paper based on the evolved game theory analysis frame and analyzed the hidden rules to accountant criterion evolution gambling influence. This paper thought the initial condition and the current condition have the important influence to the production and the evolution of accounting standards.

作者: Li Ning

作者单位: Jiangxi University of Finance & Economics, Nanchang, China

会议类型: 国际会议

会议名称: International Conference on Management and Service Science(2011年第五届管理与服务科学国际会议 MASS 2011)

会议地点: 武汉

会议语种:英文

页码: 1-4

在线出版日期: 2011-08-12（万方平台首次上网日期，不代表论文的发表时间）