The Nonlinear Governance Effect of ESG Rating Divergence: Evidence from Accounting Conservatism

Yong Liao^*

Abstract | References | PDF | HTML | Pub. Date: Sep 30, 2026

DOI: 10.23977/acccm.2026.080120 | Downloads: 0 | Views: 161

Individual Capabilities and Corporate Human Capital in the Context of Human-AI Collaboration

Yuan Song^*

Abstract | References | PDF | HTML | Pub. Date: Jul 3, 2026

DOI: 10.23977/acccm.2026.080119 | Downloads: 5 | Views: 401

Optimization of Internal Control System in Public Institutions Based on the Perspective of Business Finance Integration

Zhang Hui^*

Abstract | References | PDF | HTML | Pub. Date: Jun 19, 2026

DOI: 10.23977/acccm.2026.080118 | Downloads: 14 | Views: 476

Synergistic Coupling Effects between Rural PPP Implementation and Local Corporate Assistance: Evidence from Matched County-Level Cross Samples in Guangdong

Jyh-Harng Shyng^*

Abstract | References | PDF | HTML | Pub. Date: Jun 15, 2026

DOI: 10.23977/acccm.2026.080117 | Downloads: 4 | Views: 445

The Impact of Supply Chain Concentration on a Company's Risk-Taking Capacity

Weiwei Liu^*

Abstract | References | PDF | HTML | Pub. Date: Jun 8, 2026

DOI: 10.23977/acccm.2026.080116 | Downloads: 7 | Views: 530

The Impact of Current Lease Standards on Airlines: A Case Study of X Airlines

Xinyi Zhou^*

Abstract | References | PDF | HTML | Pub. Date: Jun 5, 2026

DOI: 10.23977/acccm.2026.080115 | Downloads: 9 | Views: 875

A Study on the Mechanism between Digital Transformation and Green Innovation under Financing Constraints

Lusu Zhang^*

Abstract | References | PDF | HTML | Pub. Date: Jun 3, 2026

DOI: 10.23977/acccm.2026.080114 | Downloads: 5 | Views: 587

Research on the High-Quality Development of Cross-Border E-Commerce Platforms Empowered by Digital Technologies

Yuehong Tian, Guangjing Tan^*

Abstract | References | PDF | HTML | Pub. Date: Jun 1, 2026

DOI: 10.23977/acccm.2026.080113 | Downloads: 14 | Views: 581

From Financial Compliance to Value Creation: Internal Audit Empowering Procurement Cost Control in Manufacturing

Zhou Yun^*

Abstract | References | PDF | HTML | Pub. Date: May 15, 2026

DOI: 10.23977/acccm.2026.080112 | Downloads: 26 | Views: 576

A Study on the Impact of ESG Responsibility Implementation on the International Competitiveness of Pharmaceutical Companies—A Case Study of WuXi AppTec

Xinyi Guan, Libin Zeng^*, Xusheng Zhang^*

Abstract | References | PDF | HTML | Pub. Date: May 11, 2026

DOI: 10.23977/acccm.2026.080111 | Downloads: 10 | Views: 501

Research on the Definition of Relevant Markets in the Platform Economy Sector in the New Era

Xinyang Wang^*

Abstract | References | PDF | HTML | Pub. Date: May 8, 2026

DOI: 10.23977/acccm.2026.080110 | Downloads: 16 | Views: 605

Research on the Composition and Cultivation Path of Core Competitiveness of County-Level Prepared Vegetable Processing Enterprises

Jieping Zhou^*

Abstract | References | PDF | HTML | Pub. Date: May 6, 2026

DOI: 10.23977/acccm.2026.080109 | Downloads: 13 | Views: 547

Research on budget performance management of universities based on balanced scorecard

Yidong Chen^*

Abstract | References | PDF | HTML | Pub. Date: May 4, 2026

DOI: 10.23977/acccm.2026.080108 | Downloads: 38 | Views: 787

Research on the Innovation Path of Enterprise Financial Management under the Background of Digital Transformation

Fangxiao Zhai^*

Abstract | References | PDF | HTML | Pub. Date: Apr 24, 2026

DOI: 10.23977/acccm.2026.080107 | Downloads: 34 | Views: 735

Brand value reshaping and market positioning innovation empowered by digital technology

Yafei Zhang^*

Abstract | References | PDF | HTML | Pub. Date: Apr 17, 2026

DOI: 10.23977/acccm.2026.080106 | Downloads: 7 | Views: 563

Research on the Innovation Model of Beauty E-commerce Based on Private Domain Operation and Customization

Lai Xiaoqing^*, He Huimin, Huang Qing, Wang Bing

Abstract | References | PDF | HTML | Pub. Date: Apr 10, 2026

DOI: 10.23977/acccm.2026.080105 | Downloads: 26 | Views: 594

Identification and Prevention of Income Recognition Flushing: A Case Study of Chinese Semiconductor Listed Companies

Mili Xie^*

Abstract | References | PDF | HTML | Pub. Date: Mar 16, 2026

DOI: 10.23977/acccm.2026.080104 | Downloads: 25 | Views: 922

Artificial Intelligence-driven on Digital Transformation: A Strategic Framework for International Port Operation Competitiveness

Xiao Yu, Tachakon Wongkumchai^*

Abstract | References | PDF | HTML | Pub. Date: Mar 13, 2026

DOI: 10.23977/acccm.2026.080103 | Downloads: 17 | Views: 1224

Research on Accounting Recognition and Measurement of Data Assets for Community E-commerce Companies: A Case Study of Xiaohongshu

Guitong Yang^*

Abstract | References | PDF | HTML | Pub. Date: Mar 6, 2026

DOI: 10.23977/acccm.2026.080102 | Downloads: 50 | Views: 961

Digital transformation of Chinese logistics enterprises: Impact on corporate innovation from the perspective of Fintech

Ji Na^*, Badrul Hisham Bin Kamaruddina

Abstract | References | PDF | HTML | Pub. Date: Jan 19, 2026

DOI: 10.23977/acccm.2026.080101 | Downloads: 45 | Views: 1181