International Business & Economics Studies
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 We would welcome scholars and researchers engaging in the related field to submit your manuscripts which are complete unpublished and original works and not under review in any other journals to IBES.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).
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.
Research on Optimization Paths for Corporate Financial Management under Digital Transformation
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 regulatory bodies.
Copyright (c) 2026 Congying Guo http://creativecommons.org/licenses/by/4.0
Research on the Impact of Tax Incentives on Financial Performance of High-tech Enterprises under the Background of Digital Transformation
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.
Copyright (c) 2026 ZhiPeng Cao, XiaoLi Bai http://creativecommons.org/licenses/by/4.0
The Impact of Cross-Border E-Commerce Comprehensive Pilot Zone Policy on Firms’ Physical Overseas Expansion Behavior
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.
Copyright (c) 2026 Yang Zhou http://creativecommons.org/licenses/by/4.0
Research on the Economic Value and Risk Governance of AI-Assisted Medical Diagnosis
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.
Copyright (c) 2026 Qiuchen Zhang http://creativecommons.org/licenses/by/4.0
An Empirical Study on the Impact of R&D Investment and Industry-University-Research Synergy on Innovation of Chinese Listed Companies
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 efficient allocation of innovation resources and the optimization of the innovation ecosystem.
Copyright (c) 2026 Chunyan Mo, He Huang, Xianzai Yu http://creativecommons.org/licenses/by/4.0
Can the “Complex-Simple Case Diversion” Reform in Civil Litigation Procedures Promote Corporate Innovation?
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.
Copyright (c) 2026 ?? ?, ? ?, xu liu http://creativecommons.org/licenses/by/4.0