INTRODUCTION

We present the latest issue of Zeszyty Naukowe, entitled "Accounting, Artificial Intelligence, and Information Security in the Management of Enterprise Value and Capital Markets." The publication provides an interdisciplinary perspective on the challenges of the modern economy, finance, and management, combining market instruments, digital technologies, and spatial and economic processes.

What makes this topic relevant is the growing role of information as a strategic resource in creating value for enterprises and regions, the ongoing digital transformation, and the acceleration of urbanization processes.

As a result, the articles included in this issue offer valuable insights in the following areas:

• investment fund accounting policy,
• valuation of unlisted bonds in closed-end fund portfolios in the absence of an active market,
• forward contracts in the context of risk management in closed-end funds,
• the transfer of industrial ownership in the event of a company sale,
• the characteristics of Forex markets and the ICT sector.

An equally important area addressed by articles in this volume are modern technologies and sustainable development.

Studies devoted to artificial intelligence and cybersecurity highlight the opportunities and threats associated with the implementation of AI and track the evolution of computer forensics. The perspective of sustainable development informs an article examining the process of suburbanization, where the author presents a novel view of spatial migration, showing how suburbanization can contribute to economic development. The article ties in with the others s through the lens of capital management, regional network infrastructure, and investment risk optimization from a territorial perspective.

Since the contributions presented in this issue are relevant to management theory and practitioners concerned with business sustainability, we hope they will inspire further research and spur market innovations.

                                                                                    WIESŁAWA CAPUTA