The rapid advancement of digital technology has transformed the financial sector, making digital finance a pivotal driver of global economic growth. This paper explores the role of digital finance in fostering economic development, emphasizing its potential to enhance financial inclusion, reduce transaction...

The approval and quick implementation of spot Bitcoin exchange-traded funds (ETFs) are a milestone in the mainstreaming of decentralized assets in conventional financial markets. Increasing market capitalization and institutional investor take-up of Bitcoin ETFs raise questions regarding their effect...

The 2018 revised Conceptual Framework for Financial Reporting by the International Accounting Standards Board represents a strategic response to the increasing complexity of the global economic environment and the diversification of financial information needs. This study focuses on three core revisions:...

As a product of the deep integration of information technology and the real economy, the digital economy is characterized by high efficiency, information sharing, boundarylessness, and innovation profoundly changing traditional economic forms and tax collection and administration models. On the one hand,...

As an essential component of the national financial market, China’s stock market has played a crucial role in promoting economic growth, optimizing resource allocation, and supporting corporate financing. However, with the expansion of market size, China’s stock market also faces numerous issues, such...

This paper investigates Chinese public policy effects on financial innovation development by evaluating its dual regulatory and promotional functions. The research investigates policy implementations that were established to limit financial risks and protect market fairness. This analysis includes two...

The current market environment is complex and full of uncertainties. The counterfeit seal incident of Sealand Securities has exposed serious problems in its business structure, risk assessment, and internal supervision. This paper mainly studies and analyzes the problems of Sealand Securities, such as...

This article will systematically explore the development process of China’s monetary policy since 1949, starting from the establishment of the People’s Republic of China and divided into three stages: the planned economy period, the economic transformation period, and the market-oriented reform period....

Of the Chinese new Accounting Law implement is regulate Chinese accounting practices and promote the healthy and stable development of the accounting industry. But it still emerged many problems during the implementation process, this research thorough analysis these problems and propose countermeasures....

Blockchain technology, a revolutionary innovation built on the principles of distributed ledgers and consensus algorithms, has been the driving force behind the meteoric rise of cryptocurrencies. What was once considered a niche concept has now become an integral part of the global economic fabric, captivating...

In recent years, financial fraud phenomena have become increasingly prevalent in the market. Therefore, exploring the motivations behind financial fraud and establishing effective prevention mechanisms has emerged as a critical research topic in both theoretical and practical circles. The GONE theory...

In light of the rapid convergence of capital markets and the global economy’s integration, the capital market opening enhances the participation of foreign capital, thereby reshaping the external environment of enterprises. The interaction between accounting information quality and the capital market’s...

The implementation of new accounting standards has become a key change in the development process of bank-based insurance companies as the regulatory and standardization requirements of the financial industry continue to improve. Driven by the new accounting standards, the business model and financial...

The article explores the mechanism of financial technology to enhance the development of inclusive finance and analyzes its impact and challenges. Low efficiency and insufficient coverage of the traditional financial system have created the problems of high cost and difficulty in fulfilling the needs...

IPO is the most commonly used financing method for enterprises in current market and is very attractive to investors. Understanding the underlying reasons for the changes in initial return of IPO is beneficial for investors to make decisions. This paper points out the limitations of existing research...

With the increasingly turbulent political situation and the outbreak of public health events without warning, it will not only affect people’s physical health, but also affect the global financial market, causing the market to fall into a huge crisis, thus leading to a continued decline in the worldwide...

The rapid advancement of financial technology (fintech) has significantly disrupted the traditional banking sector, introducing innovative solutions that enhance efficiency, accessibility, and user experience. Fintech companies have distinguished themselves from conventional banks by leveraging cutting-edge...

The study of initial public offering (IPO) pricing and premium is of significant importance, as improper pricing may lead to insufficient financing for companies or the formation of market bubbles, adversely affecting economic stability. This paper examines the impact of internal company factors, such...

With the rapid popularization of mobile Internet technology, the transmission channel of financial knowledge has changed significantly and gradually moved to short video platform. This change has had a systemic and profound impact on novice investors with limited investment experience. This study focuses...

Under the wave of the digital technology revolution, financial technology, relying on the systematic integration of emerging technologies such as the internet, big data, artificial intelligence, and blockchain, is reshaping the ecological structure of the global financial industry. With the rapid development...

After financial fraud is exposed, companies usually take "self-rescue" measures positively to minimize economic losses and repair the reputation of companies. According to the financial fraud of Luckin Coffee, this article conducts a long-term tracking analysis of quarterly financial statements...

The rapid development of FinTech has reshaped the banking landscape while exerting complex impacts on commercial bank’s profitability. Based on panel data from China’s A-share listed banks from 2007-2022, this study integrates publicly available data from the CSMAR database, Choice Financial Terminal,...

As the market continues to evolve, understanding the relationship between ownership patterns and firm performance becomes crucial for investors, regulators, and corporate managers alike. Against this backdrop, the study aims to examine how ownership structure affects financial performance, particularly...

State owned enterprises (SOEs) occupy a pivotal core position in China’s economic system, and their operational efficiency has a profound and critical impact on the overall economic performance. In recent years, in order to enhance the efficiency and competitiveness of state-owned enterprises, the government...

In the context of the rapid development of science and technology in the 21st century, artificial intelligence has become a key factor in global competition and has promoted profound changes in the financial field. This article reviews the current status and trends of artificial intelligence applications...

This study constructs a dynamic panel model to analyze the impact mechanism of interest rate changes on real estate investment returns. The empirical results show that: (1) For every 1 percentage point reduction in the loan prime rate (LPR), the weighted housing prices in first-tier cities and second-tier...

The structure of China’s stock market, dominated by retail investors and characterized by frequent policy interventions, significantly differs from mature markets in terms of how investor sentiment influences market volatility. This paper, grounded in the unique context of China’s capital market, constructs...

With the development of the times, emerging technologies such as big data and artificial intelligence are widely used in traditional industries, including traditional financial services. The combination of finance and emerging technologies has spawned the new financial tool known as fintech, providing...

Digital transformation is profoundly reshaping the global investment banking business model, and the application of technology and changes in the market environment pose dual challenges. This study focuses on the application of machine learning in credit rating, the practice of block-chain technology...