Recent rapid development of advanced information technology brings high expectations of its potential to improvement and innovations in learning. This special issue is devoted to using some of the emerging technologies issues related to the topic of education and knowledge sharing, involving several cutting edge research outcomes from recent advancement of learning technologies. Advanced learning technologies are the composition of various related technologies and concepts such as mobile technologies and social media towards learner centered learning. This editorial note provides an overview of relevant issues discussed in this special issue.

The purpose of accounting information disclosure is to meet the needs of stakeholders for decision-making, which is also the fundamental criterion for evaluating the effectiveness of information disclosure. The specificity of biological assets makes their effective information disclosure complex. The effectiveness of biological asset information disclosure is reflected through the sufficiency, timeliness, authenticity, accuracy and completeness of biological asset information disclosure. By constructing a theoretical analysis framework for the effectiveness of biological assets disclosure, this paper analyzes how economic phenomena affect enterprise value and stock value from two aspects: economic logic relationship and accounting logic relationship.