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 We would welcome scholars and researchers engaging in the related field to submit your manuscripts which are complete unpublished and original works and not under review in any other journals to IBES.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.
The Strategic Impact of Executives’ Overseas Study on Enterprises’ Overseas Expansion Under the Background of the Belt and Road Initiative
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.
Copyright (c) 2026 Liu Yuchun, Gao Fandi, Dang Yaqi, Gao Yishan, Zhao Yuwei, Qi Lele http://creativecommons.org/licenses/by/4.0
Research and Practice of Financial Accounting Golden Course Construction in Vocational Undergraduate Education under the Background of Industry-Education Integration
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.
Copyright (c) 2026 Xiaofeng Liu http://creativecommons.org/licenses/by/4.0
Challenges and Pathways for Rural Tourism Development in the Context of Rural Revitalization
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.
Copyright (c) 2026 Aimin Wang, ZePing Li, Yaokai Zhang http://creativecommons.org/licenses/by/4.0
Research Report on Consumer Decision-Making Factors and Market Potential of Fuping Persimmon Dyeing Under the New Cultural and Creative Trend in Shaanxi
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.
Copyright (c) 2026 Ke Mi, Lijuan Jia, Ming Gao http://creativecommons.org/licenses/by/4.0
Reverse Reconstruction and Efficacy Evaluation of Dual-Track Scoring Paths in Competitive Reality Shows
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.
Copyright (c) 2026 Feiran Liu http://creativecommons.org/licenses/by/4.0
Tax Risk Management and Control Mechanisms in the Sichuan Tobacco Industry
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.
Copyright (c) 2026 Li Li, Mengsha Chen, Houdong Fang http://creativecommons.org/licenses/by/4.0
The Generation Logic and Governance Challenges of Township Running Platform—Case Study of “Small Town Takeout”
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.
Copyright (c) 2026 Mengting Zhang http://creativecommons.org/licenses/by/4.0
Research on the Influence of the Stability of Top Management Team on the Sustainable Innovation Ability of Enterprises
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.
Copyright (c) 2026 Xue Du, Chenge Li http://creativecommons.org/licenses/by/4.0
Research on the Impact of Green Finance on High-Quality Agricultural Development
Against the backdrop of continuous advancements in green and low-carbon transformation and agricultural modernization, the role of green finance in high-quality agricultural development has received increasing attention. This paper constructs a comprehensive evaluation index system for high-quality agricultural development and a green finance index based on provincial panel data from China, empirically testing the impact of green finance on high-quality agricultural development. The study finds that green finance can significantly promote high-quality agricultural development, and the conclusions remain robust after robustness testing. Heterogeneity analysis indicates that the promoting effect of green finance on high-quality agricultural development is mainly reflected in the western region, while no significant effect has yet been shown in the eastern and central regions; meanwhile, the promoting effect of green finance is more pronounced in regions with low R&D intensity.
Copyright (c) 2026 Yifan Liu http://creativecommons.org/licenses/by/4.0
From Observation to Alienation: The Economic Causes of Australia’s Attitude towards the Belt and Road Initiative
This paper focuses exclusively on economic factors to explore Australia’s attitude shift towards the Belt and Road Initiative (BRI) from 2013 to 2026, tracing its trajectory from cautious observation to deliberate alienation. Through an in-depth analysis of structural trade dependency, global market competitiveness pressures, and investment security paranoia. The study argues that Australia’s stance is not a passive response to geopolitical shifts but a strategic choice driven by inherent economic anxieties, aiming to offer insights into the dynamics of middle-power responses to China’s international cooperation initiatives. The research demonstrates how dependency on China’s market, competition in key sectors such as resources and infrastructure, and distorted perceptions of Chinese investment have collectively shaped Australia’s alienation from the BRI. The findings highlight the complexity of economic interdependence in bilateral relations.
Copyright (c) 2026 Fajia Wang http://creativecommons.org/licenses/by/4.0
A Study on the Connotation and Measurement of Internet Celebrity Leadership
Internet celebrities exert a significant influence on the values and behaviors of the general public, demonstrating strong leadership. However, there is a lack of research on internet celebrity leadership at present. To gain an in-depth understanding of internet celebrity leadership, this study adopts both qualitative and quantitative methods to investigate the connotation, dimensions and measurement of internet celebrity leadership based on the CPM leadership theory. Internet celebrity leadership is a new type of leadership derived from the general connotation and characteristics of leadership as well as the functional requirements of internet celebrities, which includes character and morals leadership , performance achievement leadership and maintenance leadership. The scale consists of three dimensions, namely personal morality, performance achievement and group maintenance, with a total of 20 items, and presents satisfactory reliability, convergent validity, discriminant validity and model fit.
Copyright (c) 2026 Yunli He http://creativecommons.org/licenses/by/4.0
Impact of Emotional Storytelling in Facebook Health Campaigns on Patient Trust
The study explores how emotional storytelling functions in Facebook health campaigns to influence patient trust because it shows that storytelling methods increase audience trust and health professionals' ability to establish connections with their viewers. The research demonstrates through literature review that patient stories which evoke emotions to their audience create higher empathy levels and better understanding of information and stronger perception of realness than standard informational material. Facebook functions as an interactive platform that enables users to build trust through its institutional credibility system and peer-to-peer interactions and social endorsement metrics that include likes and shares and comments. The research shows that emotional storytelling leads to higher audience engagement which results in better social support for patients and increased patient happiness and development of trust that lasts over time when messages include culturally relevant content and special audience needs. Trust will be undermined by misinformation and unethical storytelling methods and data privacy risks which need proper solutions to resolve these fundamental trust issues. The study identifies a research gap in understanding the mediating role of emotional engagement and perceived credibility in shaping trust within Facebook-specific health communication environments.
Copyright (c) 2026 Dr. Surjadeep Dutta http://creativecommons.org/licenses/by/4.0
The Current Status, Challenges and Solutions for the Development of China’s New Rural Collective Economy
This paper takes China’s new rural collective economy as its subject of study, systematically analysing its current state of development, spatio-temporal evolution, practical challenges and pathways for optimisation. By reviewing policy developments and statistical data, and employing spatio-temporal analysis methods, the paper reveals the temporal changes and spatial differentiation characteristics of the collective economy in recent years. The study finds that, whilst the scale of rural collective economies nationwide continues to expand and the revenue structure at the village level is steadily improving, regional development disparities remain pronounced. Furthermore, the sector faces challenges such as insufficient deepening of property rights reforms, severe industrial homogenisation, and a shortage of specialised talent. This paper aims to provide empirical support and theoretical guidance for local authorities in formulating differentiated development strategies and promoting comprehensive rural revitalisation.
Copyright (c) 2026 Zhuoya Jiang, Conghui Wu, Yaru Li, Liye Zhu http://creativecommons.org/licenses/by/4.0
Quantitative Analysis of the Trade and Economic Effects of X Country's Reciprocal Tariff Policy Based on a Combined Forecasting Model
This paper systematically analyzes the heterogeneous impacts of X Country's reciprocal tariff measures on global trade patterns and regional economic operations by addressing five core research questions. Firstly, based on the Rotterdam model, it quantitatively estimates the import demand elasticity of A Country's soybeans sourced from three major exporting countries against the backdrop of X Country's tariff adjustments, and employs the grey forecasting model to dynamically simulate and forecast the changing trends of soybean export volume and trade value under fluctuating tariff regimes. Secondly, this study establishes a log-linear import demand function to empirically measure the market competitiveness of J Country’s automobile manufacturers in the X Country's consumer market, and develops a targeted policy transmission mechanism model to dissect the multidimensional effects of tariffs on bilateral automotive trade flows, import commodity structure adjustment and domestic industrial operation, further verifying that long-term tariff barriers will curb independent innovation capacity and weaken the global competitive edge of domestic manufacturing. Thirdly, utilizing the classic Armington model, Sino-X semiconductor trade commodities are categorized into high-end, mid-range and low-end segments to measure the variations of import share and weight after tariff escalation, which objectively reflects the unique supply and demand structure and import dependence of Y’s semiconductor industry. Fourthly, a multi-scenario simulation framework is constructed to quantify the fluctuation range of X Country's tariff revenue and predict its net adjustment scale, with relevant calculations showing that the cumulative tariff revenue of X Country in the next five years will reach $353.98 billion. Finally, selecting six representative macroeconomic indicators and adopting ridge regression to eliminate multicollinearity interference, the paper evaluates and predicts the medium and long-term economic negative shocks triggered by tariff policies, covering real GDP contraction, sustained CPI elevation and continuous deterioration of the unemployment rate.
Copyright (c) 2026 Jiali Du http://creativecommons.org/licenses/by/4.0
Research on the Integrated Development Path of “Short Video+E-commerce Live Streaming” in Rural Daqing for Rural Revitalization Empowered by Digital Economy
Against the backdrop of global digital transformation and China’s rural revitalization strategy, this study adopts a mixed-methods approach combining 2023-2025 official statistical data from Daqing Municipal Bureau of Commerce and semi-structured interviews with 32 local rural e-commerce operators to explore the integrated development model of “short video+e-commerce live streaming” for rural revitalization in Daqing, a typical resource-based city in Northeast China. The paper systematically analyzes the current development status, core competitive advantages and institutional, industrial and human capital challenges facing the sector, and proposes a four-dimensional targeted development framework. This research not only provides practical actionable strategies for Daqing’s agricultural transformation, but also offers a replicable reference paradigm for rural digital transformation of resource-exhausted cities across Northeast China.
Copyright (c) 2026 Qiang Li, Fucheng Wang, Yanlong Li, Bingxin Liu, Xin Mao, Liang Ma, Tianxiang Liu http://creativecommons.org/licenses/by/4.0
Blockchain-Empowered Quality Improvement and Digital Brand Construction Path for Yizhou Silk
As the “New Silk Capital of China,” Yizhou boasts a complete sericulture and silk industry chain and holds the “Yizhou Silkworm Cocoon” national geographical indication certification. However, it has long been plagued by challenges such as insufficient quality control, low brand trust, and inadequate supply chain coordination. By leveraging blockchain technology, this study constructs a digital brand framework for Yizhou silk through three synergistic paths: quality, culture, and supply chain. The quality path relies on blockchain to achieve full-process credible traceability of Yizhou silk; the cultural path leverages blockchain to transform regional cultural resources, including the Liu Sanjie cultural brand, into certifiable digital assets for Yizhou silk; the supply chain path utilizes blockchain collaboration platforms and smart contracts to break down barriers to digital brand coordination. The research shows that blockchain technology can effectively address the industry’s development challenges and provide a replicable “Yizhou Experience” for the digital brand construction of traditional characteristic industries.
Copyright (c) 2026 Meihua Long, Yongling Ye, Tingting Liang http://creativecommons.org/licenses/by/4.0
Research on the Spatial Effects of New-Type Urbanization on the Urban–Rural Income Gap in the Yangtze River Delta Region
Amid the deepening implementation of the Equitable wealth distribution strategy and the China’s unique modernization trajectory, new-type urbanization serves as a critical lever to dismantle the urban-rural dual structure, prompting considerable scholarly attention to its spatial effects on resident income distribution. Taking 41 prefecture-level cities in the Yangtze River Delta from 2013 to 2023 as a research sample, this study constructs a multidimensional new-type urbanization evaluation system and applies spatial autocorrelation analysis alongside spatial autoregressive models to systematically investigate the underlying mechanisms through which new-type urbanization affects the urban-rural income gap.The findings indicate that the urban-rural income gap in the Yangtze River Delta exhibits a significant positive spatial autocorrelation, characterized by a stable “low in the southeast and high in the northwest” spatial pattern and pronounced path dependence.Empirical results reveal that new-type urbanization exerts a profound dual effect on the urban-rural income gap, functioning simultaneously as a mechanism for “local convergence” and a “neighboring siphon”. Consequently, this paper advocates for deepening the household registration system reform and advancing the equalization of public services. Furthermore, it suggests establishing cross-regional collaborative mechanisms, akin to the Chang-Zhu-Tan metropolitan area model, to facilitate a strategic paradigm shift from a “core siphon” to “regional radiation”.
Copyright (c) 2026 Ziqing Peng http://creativecommons.org/licenses/by/4.0