Vol 8, No 3 (2026)

International Business & Economics Studies Vol. 8, No. 3, 2026, Online Version First

Table of Contents

Articles

Research on Optimization Paths for Corporate Financial Management under Digital Transformation
Congying Guo
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p1
Research on the Impact of Tax Incentives on Financial Performance of High-tech Enterprises under the Background of Digital Transformation
ZhiPeng Cao, XiaoLi Bai
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p16
The Impact of Cross-Border E-Commerce Comprehensive Pilot Zone Policy on Firms’ Physical Overseas Expansion Behavior
Yang Zhou
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p30
Research on the Economic Value and Risk Governance of AI-Assisted Medical Diagnosis
Qiuchen Zhang
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p40
An Empirical Study on the Impact of R&D Investment and Industry-University-Research Synergy on Innovation of Chinese Listed Companies
Chunyan Mo, He Huang, Xianzai Yu
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p56
Can the “Complex-Simple Case Diversion” Reform in Civil Litigation Procedures Promote Corporate Innovation?
Shuxia Kong, Ke Zhang, Xu Liu
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p72
Data Valuation, AI Ecosystem Restructuring and Enterprise Digital Intelligence Transformation
Zhijun Zhou, Liu Yanhong, Xianfu Wu, Fang Liu, Jiexia Li
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p102
Rural Collective Property Right System Reform Empowers New Quality Productive Forces in Rural Areas
Ren Wenjing
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p137
Research on the Construction Path of the Qiongzhou Strait-Beibu Gulf Bay Area
Jian Li, Fuqi Liang
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p145
Study on the Spatial Network Structure Evolution and Influencing Factors of Tourism Economy in Gansu Province
He Luxing
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p165
The Application of RWA Tokenization in Carbon Credit Assets
Ke Ni
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p181
The Impact of Digital Infrastructure on Enterprise Green Innovation—A Quasi-Natural Experiment Based on the Broadband China Strategy
Tingfei Che
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p196