Phoenix Peers at Xiamen University
Orhun Gün presented “” at the , held at Xiamen University on June 20–21, 2026. Jointly sponsored by Xiamen University’s College of Economics and the School of Economics and Management at the University of Chinese Academy of Sciences, the conference brought together more than 100 scholars from leading universities and research institutions worldwide to discuss new developments in finance research in the era of artificial intelligence.
Phoenix Peers develops a new method for identifying comparable firms using the structure of firms’ financial statements. The paper represents accounting information as double-entry bookkeeping graphs and measures similarity across firms based on how economic activities are reflected through accounting relationships. This approach identifies peer firms that are economically comparable in a more fundamental and data-driven way.
