All of the articles in this proceedings volume have been presented at 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023) during 18-20 August 2023 in Changsha, China. These articles have been peer reviewed by the members of the [Scientific Committees and reviewers]...

As the level of AI technology improves, AI technology plays an important role in responding to energy. The article empirically investigates the impact of AI technology on total factor energy efficiency (TFEE) in China using provincial panel data from 2010 to 2019. The finding shows that artificial intelligence...

This paper uses 47 Chinese listed pharmaceutical manufacturing companies in 2019–2021 as a research sample to explore the path selection of the multidimensional linkage effect of social responsibility on pharmaceutical companies to improve their financial performance based on stakeholder theory and using...

The related party transaction model may exacerbate the operational risk of listed companies in terms of bargaining power, conversion of related investment costs, etc., which in turn may affect audit fees. Studies have focused on the impact of related party transactions on audit behaviour, with little...

Using Yunnan Baiyao as a research case, this paper examines the impact of a firm’s diversification strategy on its financial performance after its implementation. By exploring the impact of the firm’s dynamic capabilities on the diversification strategy and analyzing the financial and non-financial factors...

The environmental problems caused by global climate change are becoming increasingly severe and have attracted worldwide attention. With the strengthening of environmental awareness in China, China has put forward the concept of “dual carbon (peaking carbon emissions and carbon neutrality)” and proposed...

The impact of ESG on Financial Performance is a topic of interest in sustainable finance today. However, our understanding of the relationship between ESG and FP remains fragmented. Using VOSviewer and bibliometrics, this study systematically reviews the four sections of major analysis annual trends,...

As an important means of promoting coordinated progress between ecological civilization construction and socio-economic development, ecological compensation can not only significantly improve the quality of the ecological environment to a certain extent, but also achieve sustainable socio-economic development....

With the rapid development of the economy and society, environmental issues have become increasingly prominent. The establishment and improvement of watershed ecological compensation mechanisms are of significant importance in promoting integrated watershed management, enhancing watershed environmental...

Watershed ecological compensation, as an important measure of ecological civilization construction, aims to promote ecological protection and restoration through economic means, in order to achieve coordinated development between economic development and ecological conservation. This paper provides an...

At the beginning of the 21st century, a large number of Chinese companies went public in the United States due to many advantages such as easier access to financing, better corporate governance structure, and different listing conditions. However, in January 2020, with the disclosure of a short-selling...

Public hospitals in the urban medical consortium model face various financial management challenges, including fund liquidity management, income distribution and accounting, performance assessment and incentives, resource sharing and risk allocation, and financial transparency and supervision. To address...

This paper investigates the relationship between dual-holding firms and corporate tax avoidance practices. Dual holding is defined as a situation where at least one financial institution holds both debt and equity in a company simultaneously. I find that dual holding firms significantly increase corporate...

This paper conducts empirical research by utilizing panel data from 30 provinces in China spanning the years 2011 to 2020. The primary objective is to examine the impact of the digital economy on the upgrading of the manufacturing industry. To achieve this, the study employs fixed effect models for rigorous...

With the increasing energy shortage and environmental pollution problems, electric energy substitution has become one of the important ways to solve energy problems and reduce pollution emissions. As a representative electric energy substitution project, the innovation of its business model is crucial...

In the context of the increasingly widespread application of the Internet, the pressure faced by the traditional newspaper printing industry has reached an unprecedented height, this paper through online questionnaires and offline surveys, to Beijing-Tianjin-Hebei neighborhood of the eight printers as...

As technology continues to evolve, the world’s manufacturing firms are moving to Southeast Asia for lower labor, materials, and taxes. Whether and how to shift to Southeast Asia is the research direction of this paper for small manufacturing firms that are large in volume and broad in scope. So what...

The purpose of this paper is to study the impact of population aging on economic growth rate and whether the impact is through. The transmission is carried out by the way that affects the consumption level of residents and the consumption expenditure of the government. Based on the econometrics...

In response to the traditional performance evaluation methods that require a large amount of manpower and material resources to be uniformly allocated, and the storage methods of input data are not unified, resulting in low evaluation efficiency and accuracy, a performance evaluation fuzzy comprehensive...

Corporate earnings announcements are usually regarded as important corporate news, which is related to investor sentiment. In the past, research on earnings news was limited to the earnings news itself, but did not study the relationship between returns and investor sentiment. The objective of the study...

In the of development, transport companies can be poorly operated thus resulting in sustained losses. To address such a situation, this paper adopts the data of listed companies in Luxembourg-Shenzhen transport from 2010 to 2022 as a sample, and applies factor analysis to screen out four principal component...

This article aims to explore the necessity and feasibility of constructing a new system of accounting professional ethics standards. With the continuous development of the global economy, the importance of the accounting profession has become increasingly prominent, and misconduct such as accounting...

Tax planning is to make reasonable planning for all business activities of enterprises under the precondition of following the tax laws to promote the comprehensive value of enterprises to flourish. High-tech enterprises are an important driving force for social and economic development[1]. Facing the...

Shandong Province is a large agricultural and population province, with a large urban-rural income gap and an obvious urban-rural dualistic structure, and suppressing the urban-rural income gap is a prerequisite for achieving rural revitalisation in Shandong Province. The study shows that the development...

Dividing enterprise S&T innovation activities into stage of R&D and technology transformation (TT), uses SBM-DDF model to measure and analyze the S&T innovation efficiency of enterprises in R&D and TT stage in 30 provinces and cities in China from 2010 to 2020, and finally uses Tobit...

With the continuous improvement of high-quality development requirements in the new era, there is a triple pressure in the domestic market: supply shock, demand contraction and weakening expectations. The competition in the domestic market is becoming increasingly compact, and the pace of the “Red Sea”...

Taking the listed enterprises in China from 2013 to 2021 as the research object, based on the mediating effect of the shareholding of major shareholders, the study is about the influence mechanism of internal control quality on the risk of corporate stock price crashes. the article talks about the influence...

As a new force and vanguard of China’s “going global” strategy, power grid enterprises need to attach great importance to international business development, continuously improve their overseas asset operation capabilities and risk prevention capabilities. Solve the problems of insufficient application...

Accounting conservatism has exerted a significant impact on financial reporting and accounting practices for an extended period. Through the utilization of modern information technology for digital transformation, enterprises can propel the digitization of accounting, consequently enhancing the quality...

Does digital transformation provide enterprises with a new impetus for development, and can it subsequently enhance the quality of their information disclosure? This article is grounded in data spanning the national A-share market between 2014 and 2020. It employs Python for extracting digital transformation...

With the digital economy’s recent rapid expansion, it has steadily merged into a variety of areas, including business production, government governance, and resident life, and social and economic development has seen significant changes. In this context, based on the data of five cities in Ningxia from...

Tax accounting is a critical aspect of financial management that focuses on optimizing an entity’s financial operations within the boundaries of legal and tax regulations. This article explores the key principles, strategies, and challenges of tax accounting, aiming to highlight how organizations can...

This article examines the pivotal components of the top-level design for project funding management within geological survey industry institutions. It places particular emphasis on delineating the objectives and principles of project funding management, budget formulation and administration, fund application...

This paper takes the listed companies in 2011-2021 as the initial sample to study the impact of equity incentive on the annual report’s tone, and uses the management expense rate and audit opinion as moderating variables to study the role of equity incentive in the annual report’s tone. Research has...

The economic development trajectories of Botswana and the Democratic Republic of the Congo (DRC) reveal the intricate interplay between natural resource endowments and foreign aid. While Botswana has effectively utilized its natural resource endowment and foreign aid based on a stable political environment...