Uses A-share listed companies from 2015 to 2020 as research samples, this paper explores the impact of client-auditor mismatches on strategic deviance. The empirical results show that the client-auditor upward mismatches will restrain the strategic deviance to some extent, in contrast the client-auditor...

With the capital market being increasingly open, people’s living standards are being improved day by day. A large amount of capital enters the market, and people’s cognition and demand for investment are becoming more and more urgent. In this context, choosing a scientific method of enterprise value...

Nowadays, Internet is very developed, so plenty of enterprises choose to expand new sales channel, which is e-commerce. This study is going to explore the impact of business model innovation on enterprise development. The study adopts case study to analysis a specific company: East Buy Holding Limited....

The relationship between exchange rate fluctuations and economic development has always been a hot topic for scholars from all walks of life. Tourism is equivalent to developing a new engine of communism. Studying the result of changes in the value of the renminbi against foreign currencies on tour industry...

The study breaks the inherent perceptions of Chinese Confucianism and discovers the shackle effect of Confucianism on financial reporting quality. Further analysis suggests that Confucianism intensifies the manipulation of actual business activities. The shackle effect of Confucianism is more prominent...

In recent years, the scale of foreign trade of new energy vehicles industry has expanded rapidly, which has raised concerns about the industry’s ability to effectively manage international legal risks. Through the methods of text analysis and case analysis on the existing foundation of the “Belt and...

With the rapid development of science and technology, the ‘new axis era’ will become an important driving force for the future development of mankind. It not only promotes the progress of basic theory, but also changes the way of risk, cognition and management, so that people can better cope with future...

In the process of modernising socialism, as the times change, policy updates and adjustments are inevitable in order to promote the long-term and stable development of many industries. Since the change of business tax to value-added tax was introduced, the “camp reform” has had different degrees of impact...

In recent years, China’s unicorn enterprises, as a representative of the new economy, are developing rapidly, and have become an important indicator to measure the urban innovation environment and economic development. This paper selects Beijing, Shanghai, Shenzhen, Guangzhou, Hangzhou and other cities...

In the current international society where the idea of economic globalization and green environmental protection is increasingly worshiped and enshrined, promotion of low-carbon economy has become a new trend of and necessary demand for developing international economy. Based on a comprehensive analysis...

Japan, the United States, China and other countries have different chip development histories. With cooperation and competition in the process of development, different countries explore and research into different sub sectors, and ultimately occupy an important part of the global chip industry chain....

In recent years, research integrity and research ethics have received national and world attention, and people from all walks of life have carried out research on various aspects of research integrity and ethical approaches, but research on research integrity and ethics in companies is still very scarce....

Based on the relevant theory of Marxist ecological civilization, the necessity and feasibility of the ecological development of market economy are studied. Respectively from the market economy did not realize the decisive role of social resource allocation, the government support for market ecological...

The epidemic will temporarily impact the commercial banks, which can be divided into three dimensions. First, the shortcomings of online functions lead to limited development of commercial banks. Second, the rapid growth of non-performing assets has dragged down the pace of bank expansion and income...

This paper analyses how the main components of executive compensation have changed in recent decades and the disadvantages of option incentives. It will then analyse the effectiveness or limitations of each of the legal instruments that have been implemented to alleviate the situation and how public...

Seru have gradually become the production method to cope with multi-variety and small-lot demands due to their high productivity and flexibility, and the allocation of tasks, equipment and workers are the key decisions in the construction and scheduling of Seru. In this paper, an optimization model with...

In view of the importance of quality in the design and development stage, we introduce the classification of stakeholders and their specific needs for product design quality, and construct a comprehensive evaluation index system for product design quality to meet the needs of stakeholders. A representative...

As carbon emission increases significantly with the development of the economy, a series of environmental problems have occurred so far. The investigation of the dual-carbon target has become a frontier science to alleviate the contradiction between the environment and the economy. To investigate the...

The world today is undergoing major changes unseen in a century, especially the global pandemic of new crown pneumonia has accelerated the changes. Facing the increasingly complex external environmental challenges, central enterprises urgently need to build a management model that matches the strategic...

With the continuous development of agricultural economy, China has entered the era of agricultural products brand from the era of agricultural products shortage, agricultural products market competition has gradually developed into quality, reputation, popularity and other comprehensive strength competition....

Existing studies mainly study the impact of CSR behavior on consumer response based on questionnaires. However, there are relatively few studies on online consumer response, especially on the intermediate mechanism of impact. From the perspective of grounded theory, this paper takes major CSR events...

With the development of Chinese society, the current situation of China’s aging population is more and more serious, which attracts people’s attention. China’s aging acceleration is manifested by the large size of the elderly population, the proportion of the total population is getting higher and higher,...

With the continuous development of digital economy, improve the quality of economic development, the society has developed to a new stage of economic - digital economy era. This characteristic of economic development brings great opportunities and challenges to small, medium and micro enterprises in...

CAPM (Capital Asset Pricing Model) is the most important model in modern finance that can be used to: calculate the systematic risk of assets, estimate the expected rate of return on assets, and evaluate the performance of a portfolio. In this study, FTSEALL-Share and UK three-month Treasury bills are...

As a value-added activity in economic production, modern transportation and logistics is the product of the continuous development of socialized production and specialized division of labor. Its position and role in economic and social activities are becoming increasingly important. It not only plays...

This article proposes a water efficiency index system and water efficiency standard levels for admission and evaluation management of industrial enterprises in industrial parks, as the existing unit product water quota index is difficult to apply to the water efficiency management needs of industrial...

As a specialized form of civil pre-litigation, the shareholder derivative pre-litigation procedure actively promotes reconciliation between companies and shareholders and extrajudicial resolution of disputes. Because of the corporate governance structure and social traditions, the shareholder derivative...

In today’s advocacy of green and sustainable development, the green transformation of manufacturing enterprises is an inevitable choice for the manufacturing industry to seek new development in the context of Industry 4.0. As a pillar industry of China’s economy, the green transformation of the manufacturing...

The popularity of the concept of green development makes the traditional automobile enterprises with oil as fuel start to think about how to transform. Meanwhile, in recent years, the concept of ESG has gradually become an indicator to measure the value and sustainable development of listed companies....

Entrepreneurial network is a strategic prerequisite for university student entrepreneurs to expand the survival space of their enterprises within the entrepreneurship process. In this paper, exploratory learning is used as a mediating variable to construct and verify the relationship between the resource...

In recent years, in the context of economic globalization and the prevention and control of the COVID-19, enterprise digital transformation has become the core element to ensure enterprise operation and achieve sustainable development. In the environment of customer service innovation, power grid enterprises...

Innovation strategy has become the core strategy of the country, and entrepreneurs are the natural main body of innovation and the fundamental driving force to promote innovation. However, the academic research on the innovative motivation of entrepreneurs is less and not systematic, and the research...

On the basis of analyzing the characteristics of hydrogen energy, the application status and development trend of hydrogen energy storage technology, the feasibility and advantages of participating in auxiliary service of peak load balancing for hydrogen production projects invested in thermal power...

In recent years, Chinese multinational companies are facing increasing exchange rate risks with the deepening degree of internationalization. This paper takes China National Petroleum Corporation as the object, based on the financial data of the company in recent three years, and discusses mainly from...

In conjunction with the end of the pandemic, the LVMH Group acquired the venerable luxury brand Tiffany. This article is based on analysis conducted by McKinsey. We conducted a comprehensive analysis of Tiffany Brands’ brand marketing, brand planning, and brand history. By comparing multiple luxury brands,...

With the continuous development and growth of power enterprises, equipment management is also increasingly valued, especially in the hydropower industry, which mainly focuses on clean energy. Equipment management is even more important. Based on the current international concept and best practices of...

Feed industry in China’s national economy occupies a very important position. Since the reform and opening up, the rapid development of China’s feed industry, into the new century, due to the rapid growth in the number of feed enterprises in China, causing excess capacity and vicious competition, and...

With the development of e-commerce industry, product reviews have become an important bridge between consumers and businesses. Consumers intuitively express their opinions and comments on products or services through product reviews, making online reviews an important basis for online businesses to improve...

This study collected financial panel data of 42 food manufacturing firms from 2014–2022, and finally selected 15 to explore the changes in the impact of each risk on the cash holdings of firms before and after the COVID-19. The risks include market volatility (VaR), market share (MS), inventory turnover...

Under the background of knowledge economy, the competition among enterprises is gradually condensed into that for human resources. However, the turnover rate of employee in stated-owned enterprises is actually getting higher and higher, particularly, the knowledge staff. CZ Company is chosen as a case...

Small micro enterprises have made great contributions to China’s economic development. However, due to their own characteristics of small scale, single business and lack of own cash flow, the chance of bankruptcy is greatly increased when small micro enterprises face difficulties. The sudden outbreak...

Faced with strong population pressure, the importance of agriculture has become increasingly prominent, and the development of agricultural economy has attracted the attention of the government. As the main carrier of agricultural economy, agricultural enterprises play a crucial role. There are a large...

The application effect evaluation of reliability indicators for distribution network facilities should be in line with national conditions, especially considering the current situation of enterprise facility reliability management, personnel quality, facility type, and advanced level of facilities. The...

The ultimate goal of conducting reliability evaluation of distribution network facilities is to seek the lowest life cycle cost without reducing the reliability of the facilities. At the end of 2022, the industry standard “Guidelines for Reliability Evaluation Indicators of Distribution Network Facilities”...

With the continuous development of the experience economy, the relationship between employee work experience and work performance is increasingly valued by enterprises. Based on the theory of emotional events, the research framework of “employee work experience-positive emotions-work engagement-work...

Sericulture innovation is the driving force for the development of sericulture, and innovation performance evaluation is an important means to promote the innovative development of sericulture technology organizations. This article conducted a questionnaire survey on the innovation performance of sericulture...

In recent years, the rapid development of the digital economy has become a new endogenous driving force for economic growth. Digital technologies are providing important support for sustainable development and addressing global climate change. Considering this, this paper focuses on exploring the relationship...

Digital transformation is the key for companies to cultivate competitive advantages, but few studies have distilled the paths of action in depth. This paper adopts a single-case study approach to investigate the process of digital transformation at GRG Banking, as well as the value creation mechanism...

Based on the structural equation model, this paper mainly analyzes the influencing factors on the development of ChatGPT from four dimensions, and draws the main conclusions: ChatGPT has great advantages in application maturity; Subject factors are important factors affecting the development of ChatGPT;...

This study proposes an extended research model that explores the relationship between consumer information cues and purchase intention in the context of live streaming. The model builds upon previous theoretical methods and research successes and combines the Elaboration Likelihood Model (ELM) and the...

The accelerated development of Macau over the past decade has led to an increase in demand for transportation and energy consumption, resulting in significant environmental and transportation issues. This paper examines both the transport and environmental aspects of Macau in light of the current situation...