International Business & Economics Studies
type: channel
description: International Business & Economics Studies (IBES) is an international, Refereed, double-blind peer-reviewed, open-access journal published by Scholink. The journal aims to provide a high-level platform for scholars and researchers all over the world to share latest findings and views in the field of Business & Economics Studies. We would welcome scholars and researchers engaging in the related field to submit your manuscripts which are complete unpublished and original works and not under review in any other journals to IBES. Both of online submission and E-mail submission (ibes@scholink.org) are acceptable. ------------------------------------------------------------------------------ The journal includes, but is not limited to the following fields: Business Entrepreneurship Marketing Commerce Economics Financial Economics Regional Economics Economic Growth Economic Policies Economic Indicators Industrial Economics International Economics Managerial Economics Regional Development Agricultural Economics Management Finance Banking Accounting Buyer Behavior Corporate Governance Organizational Behavior Quantitative Methods and Their Applications Financial Management Decision and Risk Analysis Human Resource Management ----------------------------------------- Index/List/Archive CNKI-Scholar CrossRef WANFANGDATA LinkedIn ResearchGate ResearchBib Yahoo Google Scholar Canadiana ResearchBib Base Search CrossRef Worldcat PKP Open Archives Harvester Lockss Publons ISSN PORTAL Refereed Journal: International Business & Economics Studies is a Refereed Journal. Open access: International Business & Economics Studies is available online to the reader "without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself." Peer review: International Business & Economics Studies takes peer review policy. Peer review is the evaluation of work by one or more people of similar competence to the producers of the work (peers). <img src=…
publisher: SCHOLINK INC.
language: en-US
publication name: International Business & Economics Studies
issn: 2640-9852
copyright: Authors who publish with this journal must agree to the following terms: Authors should promise that their works are entirely original, and all the references in their works should be appropriately cited or quoted. The works have not been published previously. The behavior of submitting the same work to other journals is unacceptable. The journal editor has the right to edit the format of works.
items: The Strategic Impact of Executives’ Overseas Study on Enterprises’ Overseas Expansion Under the Background of the Belt and Road Initiative
items: Research and Practice of Financial Accounting Golden Course Construction in Vocational Undergraduate Education under the Background of Industry-Education Integration
items: Challenges and Pathways for Rural Tourism Development in the Context of Rural Revitalization
items: Research Report on Consumer Decision-Making Factors and Market Potential of Fuping Persimmon Dyeing Under the New Cultural and Creative Trend in Shaanxi
items: Reverse Reconstruction and Efficacy Evaluation of Dual-Track Scoring Paths in Competitive Reality Shows
items: Tax Risk Management and Control Mechanisms in the Sichuan Tobacco Industry
items: The Generation Logic and Governance Challenges of Township Running Platform—Case Study of “Small Town Takeout”
items: Research on the Influence of the Stability of Top Management Team on the Sustainable Innovation Ability of Enterprises

The Strategic Impact of Executives’ Overseas Study on Enterprises’ Overseas Expansion Under the Background of the Belt and Road Initiative
type: item
description: With the in-depth advancement of the Belt and Road Initiative, Chinese enterprises have increasingly engaged in overseas expansion activities, and the overseas background of senior management teams has become a crucial factor influencing the effectiveness of enterprises’ transnational operations. This paper first sorts out relevant theories and explores how executives’ overseas experience promotes the innovative performance of enterprises in their participation in the Belt and Road Initiative through their knowledge reserves and international perspectives. The study selects Chinese listed companies participating in the construction of the Belt and Road Initiative from 2013 to 2018 as research samples and conducts empirical tests using quantitative methods. The results show that enterprises’ participation in the Belt and Road construction exerts a positive effect on technological innovation, and executives’ overseas background, especially overseas study experience, can significantly enhance this effect. Further analysis reveals that this enhancing effect is more prominent in state-owned enterprises and is more obvious when external economic policies are stable. Mechanistically, the acquisition of innovative resources and the introduction of talents are two important transmission paths. Finally, corresponding suggestions are put forward from the perspectives of the construction of enterprise senior management teams and government policy support, aiming to help enterprises better enhance their innovation capabilities by relying on the Belt and Road platform.
creator: Liu Yuchun
creator: Gao Fandi
creator: Dang Yaqi
creator: Gao Yishan
creator: Zhao Yuwei
creator: Qi Lele
rights: Copyright (c) 2026 Liu Yuchun, Gao Fandi, Dang Yaqi, Gao Yishan, Zhao Yuwei, Qi Lele http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-16
publication date: 2026-03-16
volume: 8
number: 2
starting page: 1
doi: 10.22158/ibes.v8n2p1

Research and Practice of Financial Accounting Golden Course Construction in Vocational Undergraduate Education under the Background of Industry-Education Integration
type: item
description: This paper explores the significance, challenges, and practical strategies for developing high-quality finance and accounting courses in vocational undergraduate education under the industry-education integration framework. First, it highlights the necessity of such course development from the perspectives of vocational education advancement and financial accounting talent cultivation. Second, the study analyzes current challenges including curriculum-industry misalignment and insufficient industry-education integration capabilities among faculty. Practical solutions are proposed to address these issues, such as restructuring curricula based on industry demands and enhancing teachers' industry-education integration skills. Finally, the paper emphasizes the importance of industry-education integration in vocational accounting education and outlines future research directions. The findings provide valuable theoretical and practical insights for advancing high-quality finance and accounting course development and improving talent cultivation quality in vocational undergraduate education.
creator: Xiaofeng Liu
rights: Copyright (c) 2026 Xiaofeng Liu http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-20
publication date: 2026-03-20
volume: 8
number: 2
starting page: 21
doi: 10.22158/ibes.v8n2p21

Challenges and Pathways for Rural Tourism Development in the Context of Rural Revitalization
type: item
description: The economic benefits generated by rural tourism serve as a vital driver for regional economic development. In recent years, China has progressively established and refined tourism regulations to facilitate the development and preservation of rural tourism resources, thereby safeguarding the growth of the rural tourism economy. The Report to the 19th National Congress of the Communist Party of China emphasized the implementation of the Rural Revitalization Strategy, charting a course for the future of rural areas and creating unprecedented opportunities for the development of rural tourism. Under these circumstances, the advancement of rural tourism must adhere to the principles of environmental sustainability and green development, foster an environment conducive to urban-rural integration, leverage the advantages of digital technologies in the new era, and highlight distinctive regional features. By identifying effective development pathways amid existing challenges, rural tourism can thus become a significant force in driving rural revitalization.
creator: Aimin Wang
creator: ZePing Li
creator: Yaokai Zhang
rights: Copyright (c) 2026 Aimin Wang, ZePing Li, Yaokai Zhang http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-23
publication date: 2026-03-23
volume: 8
number: 2
starting page: 36
doi: 10.22158/ibes.v8n2p36

Research Report on Consumer Decision-Making Factors and Market Potential of Fuping Persimmon Dyeing Under the New Cultural and Creative Trend in Shaanxi
type: item
description: Against the backdrop of Guochao culture and the integrated development of culture and tourism, Fuping Persimmon Dyeing in Shaanxi—a cultural and creative product with roots in Tang Dynasty intangible cultural heritage—faces challenges such as low market awareness and unclear product positioning. Based on 332 valid questionnaires, this study systematically analyzes the factors influencing consumer decisions. Results show that consumers highly value the gradient effect of “sun dyeing,” intangible cultural heritage inheritance, and practical functionality, with “culture + practicality” serving as the core competitive advantage. Local consumers exhibit significantly stronger preferences than non-local tourists, and social media recommendations have a significant positive impact on purchase intention. The study suggests targeted strategies including focusing on local, middle-to-high-income consumer groups, strengthening the “ICH + Guochao” product positioning, leveraging social media content marketing, and pursuing cross-brand collaborations. These findings provide empirical support for the market development of Fuping Persimmon Dyeing and other ICH-based cultural and creative products in Shaanxi.
creator: Ke Mi
creator: Lijuan Jia
creator: Ming Gao
rights: Copyright (c) 2026 Ke Mi, Lijuan Jia, Ming Gao http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-26
publication date: 2026-03-26
volume: 8
number: 2
starting page: 44
doi: 10.22158/ibes.v8n2p44

Reverse Reconstruction and Efficacy Evaluation of Dual-Track Scoring Paths in Competitive Reality Shows
type: item
description: Since the premiere of “Dancing with the Stars,” the tension between expert judging and public voting has remained the core contradiction within the competitive reality show evaluation system. This study constructs a focused quantitative framework to reconstruct unobservable voting distributions and evaluate the efficacy of different scoring “paths.” Firstly, we developed a fan vote inversion model based on multiple linear regression to address the challenge of hidden variables. By mathematically tracing elimination sequences across 34 seasons, the model identifies the regression coefficient of judges’ scores as a dominant predictor, achieving a 79.65% accuracy rate in historical backtesting. Secondly, we conducted a comparative simulation between the “Ranking Legitimacy Path” and the “Percentage Weighting Path.” Our findings indicate that while the two paths achieve consensus in 82% of cases, the percentage path triggers a significant “traffic shield effect” under extreme polarization. Specifically, when the skewness of fan votes exceeds critical thresholds, the continuous nature of percentage weighting allows popularity to systematically override technical performance, leading to structural ranking inversions that the discrete ranking method effectively mitigates.
creator: Feiran Liu
rights: Copyright (c) 2026 Feiran Liu http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-28
publication date: 2026-03-28
volume: 8
number: 2
starting page: 55
doi: 10.22158/ibes.v8n2p55

Tax Risk Management and Control Mechanisms in the Sichuan Tobacco Industry
type: item
description: To address the growing complexity of the tax environment, this study surveyed 24 tobacco entities across Sichuan Province. It examines the current state of tax risk management in the provincial tobacco commercial system, identifies key weaknesses, and summarizes effective practices. Using descriptive and correlation analyses, the study further explores the relationships among the major dimensions of tax risk management. The results show that Sichuan Tobacco has built a relatively strong compliance foundation, but its performance is still limited by weak systematization in management and insufficient capacity for resource integration. Team size, training quality, the level of informatization, and governance coordination all have a significant influence on management quality. On this basis, the study proposes a set of optimization strategies centered on team development, improvement of the risk management system, digital enablement, construction of a tax knowledge system, and deeper external collaborative governance. These findings offer both empirical support and practical insight for strengthening tax risk management capacity.
creator: Li Li
creator: Mengsha Chen
creator: Houdong Fang
rights: Copyright (c) 2026 Li Li, Mengsha Chen, Houdong Fang http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-30
publication date: 2026-03-30
volume: 8
number: 2
starting page: 67
doi: 10.22158/ibes.v8n2p67

The Generation Logic and Governance Challenges of Township Running Platform—Case Study of “Small Town Takeout”
type: item
description: Something interesting is happening at the intersection of digital economy expansion and rural revitalization. Township instant services find themselves caught between two realities: formal services are scarce, while informal ones are everywhere. Drawing on transaction cost theory and rural social theory, this study examines how informal service economies in townships are transforming into platform-like models, using “Small Town Takeout” as a case. What emerges is a more complex picture than existing literature suggests. The structural gap between insufficient formal supply and growing demand has given rise to informal delivery services that cleverly tap into social networks. These platforms have developed a hybrid approach—part digital, part relational—that reduces search costs, supervision expenses, and trust barriers in ways urban platforms don’t quite replicate. Their three-tier structure—county hubs, township agents, and community riders—reflects an accommodation between technological systems and rural social organization. But scaling up brings its own set of problems: low order density makes profitability elusive, the reliance on local riders creates standardization headaches, and regulatory frameworks lag behind what these platforms actually do. The governance framework proposed here attempts to address these tensions through innovation sandboxes, localized compliance support, and flexible protection mechanisms—not as a one-size-fits-all solution, but as a starting point for thinking about rural digital service governance differently.
creator: Mengting Zhang
rights: Copyright (c) 2026 Mengting Zhang http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-30
publication date: 2026-03-30
volume: 8
number: 2
starting page: 75
doi: 10.22158/ibes.v8n2p75

Research on the Influence of the Stability of Top Management Team on the Sustainable Innovation Ability of Enterprises
type: item
description: Sustained innovation ability is related to the success or failure of an enterprise, and the stability of the executive team is regarded as the weathervane of the development status of the enterprise. In this regard, based on the data of A-share listed companies in Shenzhen and Shanghai from 2008 to 2023, the study takes the stability of the executive team as the starting point, and the sustained innovation ability of the enterprise as the starting point, constructs the fixed effect model and the intermediary mechanism model, and explores the complex impact of the stability of the executive team on the sustained innovation ability of the enterprise. It is found that: firstly, executive team stability can directly have a significant promotion effect on the sustained innovation capability of enterprises, and this conclusion still holds after endogeneity treatment and a series of robustness tests; secondly, executive team stability can enhance the sustained innovation capability of enterprises by increasing the proportion of management shareholding and the proportion of R&D personnel; thirdly, this effect will have heterogeneous effects in different types of enterprises . This study provides certain reference value and useful policy implication for enterprises to optimise the structure of executive team and enhance the sustainable innovation capability.
creator: Xue Du
creator: Chenge Li
rights: Copyright (c) 2026 Xue Du, Chenge Li http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-03-30
publication date: 2026-03-30
volume: 8
number: 2
starting page: 84
doi: 10.22158/ibes.v8n2p84