Issues and Countermeasures in the Accounting Treatment of Corporate Data Assets: A Case Study of TRS
Enyu Zhang*
Abstract | References | PDF | HTML | Pub. Date: May 22, 2026
DOI: 10.23977/accaf.2026.070103 | Downloads: 1 | Views: 40
CEO Social Connections and Investment Efficiency: Evidence from a Large Language Model Approach
Yan Jiang*
Abstract | References | PDF | HTML | Pub. Date: May 18, 2026
DOI: 10.23977/accaf.2026.070102 | Downloads: 1 | Views: 33
The Influence of Patient Capital on the Cost of Debt
Jing Zhang, Kai Tang*
Abstract | References | PDF | HTML | Pub. Date: Mar 9, 2026
DOI: 10.23977/accaf.2026.070101 | Downloads: 34 | Views: 558
















