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 We would welcome scholars and researchers engaging in the related field to submit your manuscripts which are complete unpublished and original works and not under review in any other journals to IBES.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: Research on Optimization Paths for Corporate Financial Management under Digital Transformation
items: Research on the Impact of Tax Incentives on Financial Performance of High-tech Enterprises under the Background of Digital Transformation
items: The Impact of Cross-Border E-Commerce Comprehensive Pilot Zone Policy on Firms’ Physical Overseas Expansion Behavior
items: Research on the Economic Value and Risk Governance of AI-Assisted Medical Diagnosis
items: An Empirical Study on the Impact of R&D Investment and Industry-University-Research Synergy on Innovation of Chinese Listed Companies
items: Can the “Complex-Simple Case Diversion” Reform in Civil Litigation Procedures Promote Corporate Innovation?
items: Data Valuation, AI Ecosystem Restructuring and Enterprise Digital Intelligence Transformation
items: Rural Collective Property Right System Reform Empowers New Quality Productive Forces in Rural Areas
items: Research on the Construction Path of the Qiongzhou Strait-Beibu Gulf Bay Area
items: Study on the Spatial Network Structure Evolution and Influencing Factors of Tourism Economy in Gansu Province
items: The Application of RWA Tokenization in Carbon Credit Assets
items: The Impact of Digital Infrastructure on Enterprise Green Innovation—A Quasi-Natural Experiment Based on the Broadband China Strategy
items: Data-Empowered Multi-level Weighted Rule Evaluation for Customer Classification in the Tobacco Industry—A Foundation for Market Status Identification and Predictive Regulation
items: Research on the Impact of Enterprise Digital Transformation on Supply Chain Financing Capability
items: Market Effects of Financial Behavior Changes Induced by Data Resource Operations in Science and Technology Innovation Enterprises

Research on Optimization Paths for Corporate Financial Management under Digital Transformation
type: item
description: With the acceleration of the digital economy, changes have been made to the financial management of enterprises through the use of artificial intelligence (AI), big data analysis, blockchain technology and cloud computing. This paper will study the optimization path for corporate financial management in the background of digitalisation and this paper aims to provide a comprehensive framework that can help enterprises use digital technology to enhance financial governance and operational efficiency, etc., to make good strategic decisions. According to the theoretical system of digital business strategy, accounting information systems and dynamic capabilities, the three necessary elements for optimisation in financial management in this paper are intelligent process automation, real-time integrated data analysis and dynamic risk monitoring and control. A Digital Financial Performance Index (FPI) will be introduced to show the results of the changes, and a return on investment model will be used to determine the economic benefits from the investment in digitalisation. According to the above analysis, all kinds of digitalisation in financial management has been used by the enterprise to reduce the financial close cycle, automate processes, improve forecasts, etc. The four ways to promote the optimisation of strategy are to build an online platform, develop smart finance tools, improve risk management and train talent. Based on empirical data from previous studies and typical case studies, it is proposed that a systematic and comprehensive plan for the construction of digital finance will be able to achieve the desired results better than the scattered introduction of various technologies. The paper has also pinpointed some problems, such as poor data quality management, issues with the old system, problems in personnel changes, weak cybersecurity governance, etc., and offers relevant suggestions for CEOs and corporate management, as well as for the government and regula…
creator: Congying Guo
rights: Copyright (c) 2026 Congying Guo http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-05-27
publication date: 2026-05-27
volume: 8
number: 3
starting page: 1
doi: 10.22158/ibes.v8n3p1

Research on the Impact of Tax Incentives on Financial Performance of High-tech Enterprises under the Background of Digital Transformation
type: item
description: This paper selects my country's Shanghai and Shenzhen A-share high-tech listed companies from 2013 to 2024 as research samples, and empirically analyzes the impact of income tax incentives on corporate financial performance under the background of digital transformation. The results show that: There is a significant positive correlation between income tax incentives and corporate financial performance; R&D investment plays a partial intermediary effect between the two; As a moderating variable, digital transformation positively strengthens the direct impact of income tax incentives on financial performance and the incentive effect of income tax incentives on R&D investment.
creator: ZhiPeng Cao
creator: XiaoLi Bai
rights: Copyright (c) 2026 ZhiPeng Cao, XiaoLi Bai http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-05-29
publication date: 2026-05-29
volume: 8
number: 3
starting page: 16
doi: 10.22158/ibes.v8n3p16

The Impact of Cross-Border E-Commerce Comprehensive Pilot Zone Policy on Firms’ Physical Overseas Expansion Behavior
type: item
description: This study examines whether the Cross-Border E-Commerce Comprehensive Pilot Zone policy changes firms' internationalization choices. Using panel data for Chinese A-share listed companies from 2010 to 2022, it treats the staggered establishment of pilot zones as a quasi-natural experiment and applies a multi-period difference-in-differences model with firm and year fixed effects. The results show that the policy significantly reduces the probability that firms establish or maintain overseas subsidiaries, indicating an inhibitory effect on physical overseas expansion. This conclusion remains valid after the parallel trends test and robustness checks based on alternative estimation, city-level clustered standard errors, exclusion of the post-2020 sample, and lagged controls. Further analysis shows that the policy significantly increases the likelihood of light-asset internationalization, measured as the presence of overseas operating revenue without overseas subsidiaries. The findings suggest that cross-border e-commerce does not weaken firms' participation in international markets; instead, it provides an alternative, platform-based and lower-cost path. The study offers evidence for improving pilot-zone policies and guiding firms to select appropriate overseas expansion modes.
creator: Yang Zhou
rights: Copyright (c) 2026 Yang Zhou http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-06-01
publication date: 2026-06-01
volume: 8
number: 3
starting page: 30
doi: 10.22158/ibes.v8n3p30

Research on the Economic Value and Risk Governance of AI-Assisted Medical Diagnosis
type: item
description: AI-assisted medical diagnosis is becoming an important part of digital healthcare. It can help doctors read images, identify possible disease signals, and support earlier clinical decisions. This paper studies the economic value and risk governance of AI-assisted medical diagnosis from the perspective of healthcare economics and hospital management. The study uses literature analysis and normative analysis. It reviews 12 published studies and reports on medical artificial intelligence, clinical validation, economic evaluation, and ethical governance. The findings show that AI-assisted diagnosis may improve diagnostic efficiency, reduce repeated work, support cost control, and help allocate medical resources more evenly. At the same time, its value depends on data quality, clinical validation, workflow integration, legal responsibility, and patient trust. The paper argues that AI should not replace doctors in diagnosis. It should work as a decision-support tool under human review. Hospitals and regulators should build clear rules for data use, performance testing, responsibility sharing, and long-term economic evaluation.
creator: Qiuchen Zhang
rights: Copyright (c) 2026 Qiuchen Zhang http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-06-01
publication date: 2026-06-01
volume: 8
number: 3
starting page: 40
doi: 10.22158/ibes.v8n3p40

An Empirical Study on the Impact of R&D Investment and Industry-University-Research Synergy on Innovation of Chinese Listed Companies
type: item
description: Innovation serves as the core driving force for the sustainable development of enterprises, and the strategic integration of internal R&D and external innovation resources constitutes a critical foundation for enterprises to enhance their innovation capabilities. This study aims to reveal the interactive mechanism between internal R&D investment and external industry-university-research (IUR) cooperation within enterprises, clarify the path through which the synergy between the two affects innovation output, explore the differential performance of various types of enterprises, and provide theoretical and practical references for the optimization of enterprise innovation strategies and policy formulation. Taking Chinese A-share listed companies from 2015 to 2020 as the research sample, this study constructs a multiple linear regression model to analyze the impact of their synergy effect on innovation output, and introduces enterprise scale and property right nature to conduct heterogeneity tests. The empirical results show that the synergy between increased R&D investment and deepened IUR cooperation exerts a significant positive promoting effect on innovation output, and the integration of the two can amplify the marginal benefit of innovation investment. Moreover, this effect exhibits heterogeneity: large-scale enterprises, relying on their resource integration advantages, and state-owned enterprises, by virtue of policy support and resource endowments, have achieved more substantial innovation improvement through the coordinated interaction of the two. The research indicates that internal R&D and external IUR cooperation are the dual core driving forces for enterprise innovation. Enterprises should expand their IUR cooperation networks and establish a sustainable growth mechanism for R&D investment. At the policy level, it is necessary to take into account the heterogeneous characteristics of enterprises, formulate differentiated support policies, and promote the …
creator: Chunyan Mo
creator: He Huang
creator: Xianzai Yu
rights: Copyright (c) 2026 Chunyan Mo, He Huang, Xianzai Yu http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-06-04
publication date: 2026-06-04
volume: 8
number: 3
starting page: 56
doi: 10.22158/ibes.v8n3p56

Can the “Complex-Simple Case Diversion” Reform in Civil Litigation Procedures Promote Corporate Innovation?
type: item
description: This paper treats the “complex-simple case diversion” reform in civil litigation as a quasi-natural experiment. Using panel data from A-share listed companies (2015-2024) and a difference-in-differences (DID) model, we examine the impact of improved judicial procedural efficiency on corporate innovation. The reform significantly increases corporate innovation output. Mechanism analysis shows that, at the city level, the reform strengthens institutional support by improving adjudication quality, the rule-of-law environment, and IP protection; at the firm level, it alleviates innovation constraints by reducing administrative costs, increasing R&D spending, and optimizing supply chain concentration. Heterogeneity analysis reveals positive innovation effects in the eastern region but negative effects in the central region, with no significant impact in the west. At the industry level, the reform boosts innovation in labor-intensive, capital-intensive, and regulated industries-especially labor-intensive firms-while showing no significant effects in technology-intensive or non-regulated industries. From a “rule-of-law optimization to innovation-driven development” perspective, this paper reveals how judicial reforms promote enterprise innovation, offering theoretical and policy insights for evaluating judicial reforms and improving innovation governance.
creator: Shuxia Kong
creator: Ke Zhang
creator: Xu Liu
rights: Copyright (c) 2026 ?? ?, ? ?, xu liu http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
volume: 8
number: 3
starting page: 72
doi: 10.22158/ibes.v8n3p72

Data Valuation, AI Ecosystem Restructuring and Enterprise Digital Intelligence Transformation
type: item
description: This paper aims to explore how data valorization drives enterprise digital intelligence by reconstructing the AI ecosystem (covering three dimensions: AI talent, technology, and collaboration). Based on technological economics and innovation theory, this study constructs a theoretical analytical framework of “data valorization—AI ecosystem reconstruction—enterprise digital intelligence” and conducts empirical testing using data from China’s Shanghai and Shenzhen A-share manufacturing listed companies from 2014 to 2023. In terms of research design, the core dependent variable “enterprise digital intelligence” is measured using text mining methods based on the BERT large language model, effectively overcoming the limitations of traditional lexical methods in semantic understanding and motivation identification. The findings reveal: First, data valorization has a significant positive driving effect on enterprise digital intelligence, and this conclusion remains valid after a series of robustness tests. Second, mechanism analysis indicates that data valorization empowers transformation through three pathways: first, fostering and optimizing AI talent structures to strengthen human capital foundations; second, systematically enhancing AI technological innovation and engineering applications; and third, deepening AI collaboration by promoting cooperation at the levels of resource utilization, assetization, and capitalization. Third, the transformational effects of data valorization exhibit heterogeneity, being more pronounced in enterprises with strong absorptive capacity, optimal talent structures, and rich governance experience.
creator: Zhijun Zhou
creator: Liu Yanhong
creator: Xianfu Wu
creator: Fang Liu
creator: Jiexia Li
rights: Copyright (c) 2026 Zhijun Zhou, Liu Yanhong, Xianfu Wu, Fang Liu, Jiexia Li http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-06-17
publication date: 2026-06-17
volume: 8
number: 3
starting page: 102
doi: 10.22158/ibes.v8n3p102

Rural Collective Property Right System Reform Empowers New Quality Productive Forces in Rural Areas
type: item
description: The reform of the rural collective property right system is a major institutional innovation in China’s rural reforms. It is of great significance for activating the potential of various rural collective production factors, realizing efficient factor allocation, and boosting the development of new quality productive forces in rural areas. This paper draws three core conclusions: First, the reform of the rural collective property right system can significantly stimulate regional development momentum and generate prominent promotional effects on rural new quality productive forces. Second, this paper explores the theoretical origin behind the linkage between rural collective property right system reform and rural new quality productive forces from the perspectives of Marxist political economy and The Wealth of Nations. Third, rural collective property right system reform drives the growth of rural new quality productive forces by improving resource allocation efficiency, advancing agricultural technological progress and expanding scaled agricultural management.
creator: Ren Wenjing
rights: Copyright (c) 2026 Ren Wenjing http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-06-25
publication date: 2026-06-25
volume: 8
number: 3
starting page: 137
doi: 10.22158/ibes.v8n3p137

Research on the Construction Path of the Qiongzhou Strait-Beibu Gulf Bay Area
type: item
description: The Beibu Gulf port cities (Qinzhou, Fangchenggang, and Beibu Gulf), Zhanjiang, and the Hainan Free Trade Port are separated yet connected by the waters of the Beibu Gulf. The three regions across the two shores all possess natural excellent ports and similar customs and cultures, thereby enjoying a natural advantage for regional integration. However, currently, Zhanjiang primarily serves the “Pan-Pearl Triangle 9+2”; the Hainan Free Trade Port advocates the Qiongzhou Strait integration strategy; and the Beibu Gulf port cities focus on the Western Land-Sea New Channel. Consequently, the dimension, depth, and intensity of cooperation among the three have not advanced further. This paper first reviews previous research achievements, then summarizes and analyzes the development status of the cities in the three regions across the two shores to identify the breakthroughs for their further cooperation, delineates the significance and necessity of tripartite cooperation, and finally proposes measures for constructing the Qiongzhou Strait-Beibu Gulf Bay Area.
creator: Jian Li
creator: Fuqi Liang
rights: Copyright (c) 2026 Jian Li, Fuqi Liang http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 8
number: 3
starting page: 145
doi: 10.22158/ibes.v8n3p145

Study on the Spatial Network Structure Evolution and Influencing Factors of Tourism Economy in Gansu Province
type: item
description: Gansu Province possesses rich and diverse tourism resources as well as a profound cultural heritage, so investigating the evolution of its tourism economic linkage network is of practical significance for promoting coordinated regional tourism development. Based on panel data from 14 prefecture-level cities and autonomous prefectures in Gansu Province for 2013, 2016 and 2019, this paper uses a modified gravity model to measure the intensity of tourism economic linkages, applies social network analysis to characterize the structural features of the linkage network, and further employs a geographical detector to identify the driving factors of network evolution. The results show that the overall intensity of tourism economic linkages among the 14 cities and prefectures has increased, and the spatial distribution of the total linkage volume is broadly consistent with the level of regional economic and social development. Network density has risen year by year, the controlling power of the provincial capital Lanzhou has weakened somewhat, and the network structure has become more balanced across regions, although the development of peripheral areas still requires attention. The network has also displayed a multi-growth-pole evolution trend among cities, with the level of regional coordinated development continuously improving. Transportation conditions and tourism resource endowment are the key factors affecting changes in network structure.
creator: He Luxing
rights: Copyright (c) 2026 He Luxing http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-07-05
publication date: 2026-07-05
volume: 8
number: 3
starting page: 165
doi: 10.22158/ibes.v8n3p165

The Application of RWA Tokenization in Carbon Credit Assets
type: item
description: Under the goal of global carbon neutrality, the carbon market faces challenges such as insufficient liquidity, low transparency, and uneven credit quality. Blockchain and RWA tokenization provide an innovative path to solve these problems. This paper uses multiple case studies to find that tokenization can significantly improve the liquidity, price discovery efficiency and traceability of carbon assets, but it also brings new risks at the technical, financial and regulatory levels. It provides theoretical basis and practical guidance for policy makers to design “regulatory technology” programs, financial institutions to develop green financial products, and blockchain project parties to design compliance agreements.
creator: Ke Ni
rights: Copyright (c) 2026 Ke Ni http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-07-05
publication date: 2026-07-05
volume: 8
number: 3
starting page: 181
doi: 10.22158/ibes.v8n3p181

The Impact of Digital Infrastructure on Enterprise Green Innovation—A Quasi-Natural Experiment Based on the Broadband China Strategy
type: item
description: Under the background of the deep integration of the “dual-carbon” strategy and the digital economy, digital infrastructure has become a key support for driving enterprise green innovation. This paper uses the “Broadband China” pilot policy as a quasi-natural experiment, and based on data from A-share listed companies in Shanghai and Shenzhen from 2007 to 2024, uses a multi-period difference-in-differences model to empirically examine the impact, transmission mechanism, and heterogeneity characteristics of digital infrastructure construction on enterprise green innovation. The study finds that the “Broadband China” policy significantly improves the level of enterprise green innovation; benchmark regression shows that the policy shock increases enterprise green innovation by an average of 7.4%; endogeneity treatment and multiple robustness tests verify the reliability of the conclusions. Mechanism analysis shows that digital infrastructure empowers green innovation through a dual path of promoting enterprise digital transformation and driving regional digital finance development. Heterogeneity analysis shows that this promoting effect is more significant in manufacturing, state-owned enterprises, and growth-stage enterprises. This paper provides causal identification evidence for the integration of digital infrastructure and green innovation, enriches the theoretical connotation of the digital economy driving low-carbon transformation, and provides empirical support for accurately promoting digital infrastructure and enterprise green development.
creator: Tingfei Che
rights: Copyright (c) 2026 Tingfei Che http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 8
number: 3
starting page: 196
doi: 10.22158/ibes.v8n3p196

Data-Empowered Multi-level Weighted Rule Evaluation for Customer Classification in the Tobacco Industry—A Foundation for Market Status Identification and Predictive Regulation
type: item
description: Changes in consumer spending patterns have a significant impact on the market, and grasping consumption trends is crucial to the development of enterprises. Taking Liangshan tobacco marketing as the research object, this paper analyzes retail business data to classify retailers into different types, capturing changes in cigarette consumption to support tobacco marketing decisions. By establishing a retailer quality scoring model, retailers are evaluated from four dimensions: basic compliance, data accuracy, sales behavior normativity, and initiative, ultimately forming a comprehensive evaluation of retailers. Based on the evaluation results, retailers are classified into four categories: Benchmark, Stable, Follower, and Lagging. This classification provides an effective evaluation standard for subsequent marketing decisions, enables efficient resource allocation, and encourages retailers to actively respond to market changes, thereby enhancing customer satisfaction.
creator: SHEN Xiaoxia
creator: XUE Jianbo
creator: WANG Ting
creator: LI Rongxiang
creator: WANG Kaixuan
rights: Copyright (c) 2026 SHEN Xiaoxia, XUE Jianbo, WANG Ting, LI Rongxiang, WANG Kaixuan http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 8
number: 3
starting page: 221
doi: 10.22158/ibes.v8n3p221

Research on the Impact of Enterprise Digital Transformation on Supply Chain Financing Capability
type: item
description: We examine how enterprise digital transformation affects supply chain financing capability with data from China’s A-share non-financial listed companies from 2013 to 2023, and we try to find the relationship between digital technology and financing ability in supply chain context. The results show that digital transformation can improve the financing capability in supply chain. Also, we find this effect can work by reducing information asymmetry. In fact, this can be seen from increased analyst coverage. Then we check internal corporate governance level as a boundary condition. It is worth noting that the role of internal control quality is not a simple linear enhancement and it shows a threshold effect which means the positive impact of digital transformation is only significant when quality of internal control is high and when the quality is low the impact is not significant. We reveal the mechanism of conditional synergy between digital technology and corporate governance in financing empowerment. The results can be used as a reference for enterprise on how to obtain financing advantages by improving governance structures during digital transformation.
creator: Mei Li
rights: Copyright (c) 2026 Mei Li http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 8
number: 3
starting page: 230
doi: 10.22158/ibes.v8n3p230

Market Effects of Financial Behavior Changes Induced by Data Resource Operations in Science and Technology Innovation Enterprises
type: item
description: As the development of the digital economy continues, data has gradually begun to serve as a new form of productive resources, and thus many science and technology innovation enterprises have started to plan for the utilisation of data resources. This paper studies the impact of the above operations on the financial behaviour and market valuation of STI companies listed on the China STAR Market. Based on the panel data of the 487 STAR Market-listed companies from 2019 to 2023, a multi-dimensional data resource operation intensity index was constructed and this index was used to study its effect on the return on total assets (ROA) and Tobin’s Q. Using fixed-effect panel regression and a difference-in-differences approach around China’s January 2024 asset accounting reform, we find that increased data resource operation intensity is positively correlated with both financial performance indicators. Based on the analysis above, it was determined that the main reasons for the improvement in performance are better information disclosure and weaker financing constraints. According to the results of the heterogeneity test, among the various types, large enterprises and high-tech enterprises approved by the government had a relatively greater positive effect. Based on the above results, a data-asset-formalisation plan for China and management ideas on how to use big data in the financial strategy of innovation-oriented enterprises can be put forward.
creator: Tang Ning
rights: Copyright (c) 2026 Tang Ning http://creativecommons.org/licenses/by/4.0
license: http://creativecommons.org/licenses/by/4.0
date: 2026-07-21
publication date: 2026-07-21
volume: 8
number: 3
starting page: 254
doi: 10.22158/ibes.v8n3p254