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2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)最新文献

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Analysis about Restricted Stock Relation with Earnings Management-------option: Does Restricted Stock Incentive Stimulate Earnings Management? 限售股与盈余管理关系分析-------期权:限售股激励是否促进盈余管理?
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00060
Yuhan Zhang, Chengke Zou
{"title":"Analysis about Restricted Stock Relation with Earnings Management-------option: Does Restricted Stock Incentive Stimulate Earnings Management?","authors":"Yuhan Zhang, Chengke Zou","doi":"10.1109/ECIT52743.2021.00060","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00060","url":null,"abstract":"As a long-term incentive system, the restricted stock incentive plan can effectively alleviate the problems caused by the separation of the company’s operating rights and management rights. It can also help retain core talents and promote the company’s long-term development. However, due to information asymmetry, the restrictive stock incentive plan will also prompt managers to adjust the company's financial surplus so that the specified performance targets can be used for personal gain. This study focuses on the relationship between restricted stock plan and earnings management, and studies the data of a case company to confirm that the incentive system of restricted stock stimulates earnings management, help to supervise and improve the earnings management behavior of enterprises.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132018985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Research on Artificial Intelligence, New Retail and Financial Transformation 人工智能、新零售与金融转型研究
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00031
Jing Sun
{"title":"Research on Artificial Intelligence, New Retail and Financial Transformation","authors":"Jing Sun","doi":"10.1109/ECIT52743.2021.00031","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00031","url":null,"abstract":"Due to the influence of diversified market demand and artificial intelligence, the retail industry has seen a new revolution in 2016, which is the familiar \"new retail\". Artificial intelligence, as the technological soul of new retail and the future technological dividend of the retail industry, has been integrated into new retail. In the future, with the help of artificial intelligence, the development of new retail lies in opening up all links of the supply chain and enabling data sharing in all links. New retail creates new links between producers, retailers, customers and other stakeholders, so as to reduce costs and increase efficiency, disrupt experience, and add more business value. This article starts from the background of the birth of the new retail model and the transformation of traditional retail, and analyzes the financial management model of traditional retail enterprises after transformation. At the same time, this article combines the characteristics of the new retail industry to propose a thinking model for the transition from accounting accounting to management accounting. It is suggested that under the background of new retail, enterprises should use information management methods to further promote the construction of financial shared service centers, and provide reference for retail enterprises to transform financial management models.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132935520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Global brand versus local brand: The regulatory focus perspective 全球品牌与本土品牌:监管焦点视角
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00095
J. Shan, Hebo Lu
{"title":"Global brand versus local brand: The regulatory focus perspective","authors":"J. Shan, Hebo Lu","doi":"10.1109/ECIT52743.2021.00095","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00095","url":null,"abstract":"The mechanism behind consumers' choice of global brand or local brand is still a question worthy of discussion. Thus, our research uses a between-subjects factorial design was to address this question, and the smartphone is selected as a representative experimental category. Further, two factors were used—brand types: global versus local; regulatory focus: promotion versus prevention—to predict the consumers’ self-brand connection towards the brand. The results support the interaction between the brand type and regulatory focus in our study. Specifically, when exposed to smartphone advertisements, promotion-focused participants will have a higher self-brand connection if the ads feature global brands rather than the local brand. In contrast, prevention-focused participants will prefer local brands and have a more positive self-brand connection when they see local smartphone brand ads.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130739464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Research on E-commerce Precision Marketing Strategy Based on Big Data Technology 基于大数据技术的电子商务精准营销策略研究
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00026
Yan Huang
{"title":"Research on E-commerce Precision Marketing Strategy Based on Big Data Technology","authors":"Yan Huang","doi":"10.1109/ECIT52743.2021.00026","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00026","url":null,"abstract":"In recent years, the development of e-commerce platforms has been gaining momentum, which has made the mining and marketing of e-commerce data more and more critical. Major e-commerce platforms and companies are starting to analyse basic information about their customers, extracting useful information from it, accurately screening customer needs and finally developing targeted marketing programmes that can reduce advertising costs while also generating revenue for the company. Based on the background of big data, this paper firstly composes and integrates the theoretical research on big data and precision marketing, analyses the current marketing status of e-commerce, develops a precision marketing plan that meets the characteristics of e-commerce, and combines the big data platform of e-commerce and personalised precision marketing system to adopt a variety of marketing methods in order to facilitate enterprises to optimise and innovate their existing precision marketing strategies and improve their business performance.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132105099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
A Study on the Influence of Internet Cross-border E-Commerce on China's Import and Export Trade and Development Strategy 互联网跨境电子商务对中国进出口贸易的影响及发展战略研究
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00062
Q. Peng
{"title":"A Study on the Influence of Internet Cross-border E-Commerce on China's Import and Export Trade and Development Strategy","authors":"Q. Peng","doi":"10.1109/ECIT52743.2021.00062","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00062","url":null,"abstract":"With the rapid development of Internet technology, cross-border e-commerce industry has entered the fast lane of development and become a new growth point of China's import and export trade. In order to better study the influence of Internet cross-border e-commerce on international trade, this paper deeply analyzes the development status of China's cross-border e-commerce, studies the influence mechanism of cross-border e-commerce on international trade. In order to verify the relationship between cross-border e-commerce and international trade, vector auto regression model is used for empirical research. According to the empirical results, this paper analyzes the challenges faced by cross-border e-commerce in the current international trade environment, and puts forward some suggestions on the development strategy of cross-border e-commerce.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"53 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132576569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Reform and Improvement in China’s Rural Financial Sector Based on Internet Technology 基于互联网技术的中国农村金融改革与完善
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00072
Xinying Liu, Q. Mu, Yuqi Chen
{"title":"Reform and Improvement in China’s Rural Financial Sector Based on Internet Technology","authors":"Xinying Liu, Q. Mu, Yuqi Chen","doi":"10.1109/ECIT52743.2021.00072","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00072","url":null,"abstract":"The application of internet has brought opportunities for rural financial institutions to break through the original traditional business. The application of Internet technology in China’s rural financial sector has made business processes online and credit data more available. This paper selects panel data from 30 provinces in China from 2005 to 2017, the fixed effect model is used to conduct regression analysis on the relationship between rural residents' income, financial support, and Internet technology application. It is concluded that financial support has a significant positive effect on the income of rural residents, and the popularization of the Internet has a positive regulatory effect on the increase of rural residents’ income by finance. Combined with the empirical results of the analysis, it is believed that the traditional rural financial institutions to make full use of Internet technology can help solve the problems of high service cost of rural financial institutions and lack of credit data in rural areas. Finally, it is beneficial to the operation of rural financial institutions and better serve the local rural economic development.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123486347","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Research on the Application of Internet Technology in Adaptive Education of Accounting Major 互联网技术在会计专业适应性教育中的应用研究
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00066
Yan Xu, Nanyun Xiao
{"title":"Research on the Application of Internet Technology in Adaptive Education of Accounting Major","authors":"Yan Xu, Nanyun Xiao","doi":"10.1109/ECIT52743.2021.00066","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00066","url":null,"abstract":"In recent years, with the rapid development of Internet technology, human beings have rapidly entered the \"Internet +\" intelligent society. The social development mode with intelligence, automation and digitization as the core has greatly changed the thinking mode of modern people and our behavior mode. Under the background of \"Internet + education\", adaptive education has become one of the hot topics in the application of Internet technology in education, and has aroused great concern from researchers in the field of computer and education. In the era of Internet technology and big data, accounting business and accounting information increasingly present new features such as massive data processing and real-time cloud computing. Accounting education should change with the needs of social and economic development. The application of Internet technology to the field of accounting education makes the rapid development of adaptive education, which is of double significance to the cultivation of practical accounting talents and the development of accounting discipline.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127226201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Research on the Design of Electronic Payment System of Financial Company 金融公司电子支付系统设计研究
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00027
Shujing Li
{"title":"Research on the Design of Electronic Payment System of Financial Company","authors":"Shujing Li","doi":"10.1109/ECIT52743.2021.00027","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00027","url":null,"abstract":"With the development of electronic payment systems, enterprises have increasingly higher requirements for electronic payment systems. For electronic payment systems, its security, timeliness, and operability are the first considerations for enterprises. Especially for financial companies with relatively large capital flows, the safety, convenience and speed of electronic payment systems are of great significance. To this end, this article starts from the needs of electronic payment systems, and designs an electronic payment system that meets the needs of current financial companies in accordance with the principles of safety and reliability. This article aims to provide a reference for the design and use of electronic payment systems in financial companies.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"192 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131446860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Research of Equity Pledge on the Financial Performance of Real Estate Industry Listed Companies Based on SPSS 23.0 基于SPSS 23.0的股权质押对房地产行业上市公司财务绩效的影响研究
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00077
Wumei Yi, Yuhan Zhang
{"title":"Research of Equity Pledge on the Financial Performance of Real Estate Industry Listed Companies Based on SPSS 23.0","authors":"Wumei Yi, Yuhan Zhang","doi":"10.1109/ECIT52743.2021.00077","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00077","url":null,"abstract":"With the development of China’s economic market and the gradual standardization of equity pledges, benefiting from low thresholds and low costs, the scale of equity pledges continues to expand. Although equity pledges eased the financing difficulties of some listed companies, the collapse of the stock market has also brought turmoil to the capital market. This article adopts empirical analysis method, using SPSS 23.0 as an excellent tool for statistical analysis operations, data mining, predictive analysis and decision support tasks. Proposing the hypothesis based on existing theories and related economic activities is the first step, and the SPSS 23.0 is used to conduct correlation analysis to find out the relationships and laws between variables. This research take the rate of return on total assets as the explained variable and the equity pledge rate is an explanatory variable. Performing regression analysis through SPSS23.0 help us obtain the specific impact of real estate listed company equity pledge on corporate financial performance. It is confirmed that the major shareholder pledge ratio of listed real estate companies has a significant negative impact on the net profit margin of total assets, which is conducive to improving the relevant theories of corporate management and governance, reducing financial risks.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131498880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Research on Influencing Factors of Retail Sales in E-Commerce Market 电子商务市场零售销售的影响因素研究
2021 2nd International Conference on E-Commerce and Internet Technology (ECIT) Pub Date : 2021-03-01 DOI: 10.1109/ECIT52743.2021.00011
Jiao Qidi
{"title":"Research on Influencing Factors of Retail Sales in E-Commerce Market","authors":"Jiao Qidi","doi":"10.1109/ECIT52743.2021.00011","DOIUrl":"https://doi.org/10.1109/ECIT52743.2021.00011","url":null,"abstract":"After nearly 20 years of rapid development, China’s e-commerce has become a key engine of national economic growth, and e-commerce retail sales increases year by year. This paper selects five potential factors of e-commerce retail sales: total retail sales of consumer goods, mobile Internet users, GDP, per capital consumption expenditure of urban residents and per capital consumption expenditure of rural residents for multiple linear regression analysis. It is found that urban residents ' consumption expenditure and rural residents ' consumption expenditure have a significant impact on e-commerce retail sales, and rural residents ' consumption expenditure has a positive impact on e-commerce retail sales. Therefore, this paper concludes that China’s broad market has a huge pulling effect on the e-commerce market, therefore, developing and utilizing the potential consumption kinetic energy of the sinking market will effectively promote the sustainable and healthy development of China’s e-commerce economy and the overall economy.","PeriodicalId":186487,"journal":{"name":"2021 2nd International Conference on E-Commerce and Internet Technology (ECIT)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131862362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
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