International Business & Economics Studies最新文献

{"title":"Research on Big Data Audit Application in Commercial Banks","authors":"Lu Hu","doi":"10.22158/ibes.v5n4p123","DOIUrl":"https://doi.org/10.22158/ibes.v5n4p123","url":null,"abstract":"Along with the rapid progress of technology, such as the Internet, cloud computing, mobile communications, and a wide variety of applications, big data has deeply penetrated into all of our fields and become an important tool that not only changes the way we think, but also advances our business model. Along with increasingly complex operations and advances in Internet technology, internal auditing has become increasingly important. Using these new technologies, we are able to analyze and apply a large amount of data in depth to accurately recognize and evaluate various types of potential business risks, and we are able to give our clients the best auditing solutions based on the conclusions of these studies and analyses, thus helping them to enter a new market.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139202411","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}

{"title":"Research on Credit Risk Contagion of Commercial Banks Based on Copula Model","authors":"Guangyao Li","doi":"10.22158/ibes.v5n4p108","DOIUrl":"https://doi.org/10.22158/ibes.v5n4p108","url":null,"abstract":"Research on the credit risk contagion effect of commercial banks is a key issue in credit risk management of commercial banks. This paper constructs a measurement framework for the credit risk contagion effect of commercial banks based on the Copula function theory. On the basis of selecting the appropriate Copula function and measuring specific parameters, taking Bank of China and Industrial and Commercial Bank of China as examples, the tail correlation coefficient was used to measure the credit risk contagion effect of the two banks, and relevant conclusions were drawn.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139211915","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}

{"title":"The Impact of Government Subsidies on Enterprise Innovation Ability","authors":"Qunwen Huang","doi":"10.22158/ibes.v5n4p84","DOIUrl":"https://doi.org/10.22158/ibes.v5n4p84","url":null,"abstract":"With the global environmental pollution problem increasingly serious, green development has become a general trend. Under this kind of background, new energy vehicles, as an important tool to promote sustainable transportation and facilitate the transformation of the energy structure, have become an important development direction of the global automobile industry. In the initial stage of development, new energy vehicle enterprises are unable to open the consumer market due to their high research and development cost and limited technology. However, since 2009, China’s central finance has given subsidies and support for the production to the promotion and application of new energy vehicles. This paper analyzes the positive and negative effects of Chinese government subsidies on the innovation ability of new energy vehicle enterprises, and thus I put forward relevant suggestions.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320492","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}

{"title":"A Study on the Business Model Optimization Strategy of Knowledge Payment Platform: The Example of Zhihu","authors":"Ming-Chen Wei","doi":"10.22158/ibes.v5n3p198","DOIUrl":"https://doi.org/10.22158/ibes.v5n3p198","url":null,"abstract":"The rapid development of the Internet has contributed to the continued advancement of the knowledge payment industry. Currently, knowledge payment platforms, as the core force of the knowledge payment market, guide the continuous changes in the direction of content production, enterprise operation and consumer demand in the knowledge payment industry. However, research on knowledge payment platforms in academia is still in its infancy, and in particular, there is a paucity of research that systematically examines the characteristics of successful knowledge payment platforms and strategies to address the problems of business models from the perspective of business models as a whole. Therefore, a systematic and thorough understanding of the essence and richness of the business models of knowledge payment platforms is crucial to an in-depth understanding and grasp of the development rules of the knowledge payment industry.This article focuses on the business models of Internet knowledge payment platforms and their optimisation strategies. Take Zhihu as an example using a case study approach and the perspective of value networks, this paper constructs a business model based on value networks and conducts specific research and analysis on the eight elements of the business model to explore the essence of the business model of knowledge payment platforms and its optimisation strategies under the collaborative competition model, which is equally important in the Internet era. Evidence from this case study finds that value network is the main form of operation of the business model of platform-based enterprises, and the platform achieves the business closure of value acquisition and value maintenance through the engine driven by value proposition and value co-creation.The study reveals that competition and cooperation are equally important business concepts and the whole process of cross-enterprise value co-creation in the Internet era, which complements the research perspective of business model optimization strategy research focusing on competition and provides certain reference significance for the business model optimization of platform-based enterprises.The contribution of this paper is to provide a new perspective for the study of business model optimization strategies. This article is sorting out business model optimization strategies. On the basis of relevant literature, the original theoretical research perspective of enterprise management focusing on competition rather than cooperation is supplemented，From the perspective of “value network”, combined with the theoretical basis of Yuanlei’s business model, a business model based on value network is proposed Model. On this basis, take the knowledge payment industry as the exploration field, and take the typical knowledge payment platform Zhihu platform. In order to study the case, by revealing the key factors for the success of the business model of Zhihu platform, verify the new business model t","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130035417","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}

{"title":"Practice and Case Analysis of Enterprise Financial Accounting Transformation into Management Accounting","authors":"Congcong Ma","doi":"10.22158/ibes.v5n3p189","DOIUrl":"https://doi.org/10.22158/ibes.v5n3p189","url":null,"abstract":"This paper will provide a comprehensive analysis of the practice of transforming corporate financial accounting into management accounting. Firstly, we will introduce the basic concepts and objectives of financial accounting and management accounting, and discuss why companies need to transition from traditional financial accounting to management accounting. Next, we will delve into the key focus areas for companies during the implementation of management accounting. As market competition intensifies, traditional financial accounting is no longer sufficient to meet the decision support and strategic planning needs of corporate management. More and more companies are shifting towards management accounting; however, they often face a series of challenges in implementing it. Despite these challenges, the transformation to management accounting also brings many opportunities for companies. In the digital age, combining advanced technologies such as artificial intelligence and big data analytics with management accounting can bring new competitive advantages to businesses. The transformation of corporate financial accounting into management accounting is an undeniable trend that cannot be overlooked.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130990391","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}

{"title":"Research on the Applicability of Value Investment in China’s A-Share Market","authors":"Luo Dan","doi":"10.22158/ibes.v5n3p175","DOIUrl":"https://doi.org/10.22158/ibes.v5n3p175","url":null,"abstract":"Value investment has been widely respected and applied in the capital market of developed countries, and its effectiveness has also been verified in a large number of practices. However, since it was introduced to China in 1990s, the concept of value investment has been buried for a long time due to the lack of supervision and the backwardness of investment concepts. With the improvement of the market environment, the progress of supervision system and the update of investors’ ideas in recent years, does China’s A-share market have the conditions for value investment? This paper will discuss this problem theoretically and empirically. Firstly, this paper combs the development of value investment theory and expounds the views and propositions of value investment. Secondly, under the guidance of value investment theory, this paper selects the data of CASMR database 2018-2021. In the first stage, five sectors are selected as the low growth and high growth track of value investment by using multi-factor model. In the second stage, using EVA analysis, five leading stocks in each industry are selected for empirical test, combined with the fundamental analysis in each stage. The results show that the average annual rate of return of the top enterprises is over 50% and the average annual rate of return is over 30% in the high-growth industries screened out under the concept of value investment; This paper verifies that value investment is not only suitable for China A-share market, but also an excellent investment idea with low risk and high return, and puts forward some relevant investment suggestions.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121720991","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}

{"title":"Research on the Motivation and Effect of Share Repurchase in Antarctic E-Commerce","authors":"Qiu Li","doi":"10.22158/ibes.v5n3p153","DOIUrl":"https://doi.org/10.22158/ibes.v5n3p153","url":null,"abstract":"As one of the means of capital operation, share repurchase first appeared in the western capitalist market and developed and started late in China’s market. In recent years, especially after the revision of the “Company Law” in 2018, more and more listed companies have begun to accept and approve this behavior with the increasing attention paid to share repurchase in our country. In order to ensure the steady development of the company and enhance the company’s status, share repurchase behavior has become the norm when the market is in the doldrums and the stock price is considered to be undervalued. Focusing on the two share buybacks launched by Antarctic e-commerce in 2021, this paper analyzes the motivation and impact of the share buybacks.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128582224","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}

{"title":"Studying JD’s Value Creation-Based Business Model","authors":"Zihan Li","doi":"10.22158/ibes.v5n3p166","DOIUrl":"https://doi.org/10.22158/ibes.v5n3p166","url":null,"abstract":"People’s spending patterns are changing due to the economy’s quick expansion, and one such change is the advent of e-commerce, which has drawn a lot of investors. This article uses JD as an example to study the fundamental elements of its business model and assess and evaluate it from the standpoint of value creation.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114631125","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}

{"title":"An Analysis of the Causes and Effects of the Out-of-Control Merger and Acquisition of Subsidiaries—A Case Study of the Great Wall of Culture Company","authors":"Yuqing Cai","doi":"10.22158/ibes.v5n3p139","DOIUrl":"https://doi.org/10.22158/ibes.v5n3p139","url":null,"abstract":"The phenomenon of out-of-control of subsidiaries after mergers and acquisitions is becoming more and more prominent. Effective control of subsidiaries is the most important issue that needs to be paid attention to. How to reasonably and effectively control subsidiaries has become the focus of theoretical and practical research. Taking the acquisition of Jade Education by Great Wall of Culture as an example, this paper analyzes the causes of losing control after the acquisition and analyzes the impact of losing control subsidiaries on the enterprise by means of event research and financial index analysis. The study found that the main reasons for the out-of-control of subsidiaries are unreasonable performance commitment, excessive decentralization caused by cross-border mergers and acquisitions, and out-of-control caused by blind mergers and acquisitions. Moreover, the out-of-control subsidiaries are no longer included in the scope of consolidated statements, which has a significant impact on the operating conditions of enterprises. In order to prevent the subsidiaries from losing control, it is suggested to carefully select the target for merger and acquisition, conduct due diligence on the target enterprise before merger and acquisition, reasonably delegate decision-making power and enrich and improve the performance commitment agreement.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124174053","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}

{"title":"Research on Issues Related to Performance Appraisal of Enterprise Human Resource Management","authors":"Zhong-guang Li","doi":"10.22158/ibes.v5n3p129","DOIUrl":"https://doi.org/10.22158/ibes.v5n3p129","url":null,"abstract":"In recent years, the importance of human resource management in enterprises has been gradually highlighted, and human resource management performance appraisal, as one of the key indicators for evaluating the effectiveness of human resource management in enterprises, it has attracted much attention. By comprehensively analyzing the existing research results, this dissertation discusses the relevant problems in enterprise human resource management performance appraisal, including the unclearness of goal setting, the difficulty of selecting appraisal indexes, the incompleteness of assessment methods, and the lack of employee participation. It further analyzes the impact of these problems on the results of enterprise performance appraisal and proposes corresponding improvement measures, it aims to provide reference for enterprises to enhance the effectiveness of human resource management performance appraisal.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126992814","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}