October 22, 2025
Accounting Classification Entropy (ACE) presented at UC San Diego
At an invited research seminar hosted by the Rady School of Management at University of California San Diego on Tuesday, October 22, 2025, Prof. Nan Li presented a paper titled “Accounting Classification Entropy (ACE)”. The presentation introduced a new information-theoretic approach for measuring the information in financial statement classification structure. Nan Li also discussed with the faculty members at UC San Diego about how this approach can inform capital market participants, regulators, and researchers.