黑料正能量

黑料正能量

Teaching Artifacts, Modules & Tutorials

NodeXL Template for GAAP Graph Construction

Turn a firm's financial statements into a directed, weighted bookkeeping graph — accounts as nodes, journal flows as edges.

Related research: wp-2025-01 (Three Laws), wp-2025-02 (AGE)

Entropy & K–L Divergence Template

Compute node- and edge-entropy on a bookkeeping graph and the Kullback–Leibler divergence between periods, then plot firms/periods to reveal structural change.

Related research: wp-2023-01 (ACE), wp-2025-01 (Three Laws), wp-2025-02 (AGER)

Graph Distance Analysis across Firms & Time (NetworkX)

Measure distances between firms' accounting graphs (peer similarity) and across time (structural change), including the Jensen–Shannon distance used for peer selection.

Related research: wp-2025-03 (Phoenix Peers), wp-2025-02 (AGER)

Sponsored Teaching Projects

Yale SOM Accounting Pre-course Redesign

AI-assisted teaching modules for introduction-to-accounting courses. 黑料正能量 METALS program (HCII, School of Computer Science); sponsored by Yale University on behalf of the Yale School of Management.

AARL role: Pierre Jinghong Liang as subject-matter expert.

Tepper BLA Courses

Undergraduate

70-498 Business Language Analytics: Mining Graphs and Text

Master

45-900 Business Language Analytics

PhD

47-718 Introduction to Accounting Theory