All of the articles in this proceedings volume have been presented at 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026) during March 13 to 15, 2026 in Kunming, China. These articles have been peer reviewed by the members of the Scientific Committees...

Small and medium-sized accounting firms (SMPs) face mounting expectations to demonstrate reliable audit quality while operating under tight resource and pricing constraints. This paper proposes a qualitative framework for optimizing audit quality control—reframed as audit quality management—tailored...

This study investigates the influencing factors of information security in smart cities, aiming to address the complex risks arising from the integration of technologies such as the Internet of Things, big data, and cloud computing. Based on a three-dimensional framework encompassing environmental, logical,...

With the process of urbanization in China, metropolitan areas have become important places where a lot of people live. In this case, the internal part distributes the employment and residential areas in a polycentric and clustering way, so the intercommuting desire rises. At the same time, commuters’...

Under the rural revitalization strategy, ensuring public services for the “three left-behind groups” is crucial for strengthening the foundation of people's livelihoods. As an agricultural prefecture in the Sichuan-Shaanxi Revolutionary Old Base Area, Bazhong City faces prominent bottlenecks in...

The process of urbanization since the Industrial Revolution has led to urban sprawl and brought profound negative impacts on the ecological environment. Currently, the environmental and energy crisis has reached a critical stage, directly threatening human survival. The contradiction between economic...

Using questionnaire survey data from a randomly sampled cohort of Chinese university students (N = 1105), this study investigates their intentions and behaviours regarding participation in the Forest-based Bioeconomy. Findings indicate that students’ understanding of the foundational theories of the...

Good organizational behavior in power grid construction is the core support for promoting high-quality development of power grid construction and solving engineering pain points. Reasonable organizational behavior design can optimize the division of powers and responsibilities and personnel allocation,...

To address the complex safety risks faced by Chinese energy enterprises in overseas projects, this study constructs a literature database, text database, and case database, and identifies 12 core risk categories through text mining and grounded theory. Using R-type clustering and entropy weight methods,...

As a core province in Central China and a key node of the Yangtze River Economic Belt, Hubei Province faces structural challenges such as lagging transformation of traditional industries and insufficient cultivation of emerging industries. The digital economy has become a core pillar for its industrial...

We investigate whether supply chain finance (SCF) improves the information environment embedded in stock prices. By employing a multi-dimensional fixed effect approach to analyze data of Chinese A-share companies from 2009 to 2023, this study demonstrates that involvement in SCF exerts a substantial...

Against the backdrop of next-generation information technologies’ rapid development, network infrastructure construction increasingly influences corporate financial behaviors. Taking Chinese A-share listed companies (2009–2024) as samples, this study uses the “Broadband China” strategy as a quasi-natural...

As the global supply chain landscape evolves, supply chain stability has become a critical indicator of competitiveness for enterprises and even nations. This study examines the impact of urban supply chain digitalization on corporate supply chain stability using a panel data sample of Shanghai and Shenzhen...

Plant wax, as a natural polymer material with biological interpretability, renewability, and excellent physical and chemical properties, has irreplaceable and important application value in cosmetics, food packaging, medicine, agriculture, and other fields. In recent years, it has benefited from the...

This paper examines portfolio optimization using both the Markowitz Model (MM) and the Index Model (IM), with a focus on the S&P 500 Index and 21 of its OEX constituent stocks over a 20-year sample period. Daily prices were converted into monthly returns, resulting in over 200 months of data. Using...

This paper delves into the critical theme of leveraging agricultural new quality productive forces to advance agricultural green development. It systematically examines the key challenges currently impeding this process, including the low conversion rate of agricultural technologies, inadequate technological...

Against the backdrop of the digital economy, intelligent auditing has emerged as the core direction of digital transformation in the auditing industry. The homology between accounting and auditing provides a natural cornerstone for the construction of the intelligent auditing system. Existing research...

This paper examines the volatility hedging role of precious metals against U.S. stock market risk from a regime-based perspective. While a large literature documents the safe-haven properties of precious metals—particularly gold—based on price or return behavior during periods of market stress, far less...

Against the backdrop of deepening global dual-carbon strategies, the new energy vehicle industry is transitioning from policy-driven to market-driven growth, with industry competition entering the deep waters of differentiated value competition. This paper, grounded in resource-based theory, examines...

How does the digital economy help the economy grow? Company can through digitalization better use own resource. Further, this help them more have competitive. This paper aim to look at digital change and invest efficiency between relation. We choose 2015 to 2024 year China A-share list company. We further...

This study examines competitive advantage formation in automotive industry lighthouse firms by conducting a multi-case analysis of representative listed companies, including CATL, GAC Group, SAIC Motor, and Guizhou Tyre. Based on textual data from annual reports covering the period 2020–2024, a grounded...

This study investigates the strategic empowerment mechanism of the digital RMB offshore hub construction on Hong Kong’s status as an international financial center. Employing a multi-source data fusion approach and system dynamics modeling, combined with empirical analysis using SPSS and Vensim PLE,...

In the era of digital capitalism, consumption activities increasingly deviate from people's genuine needs, while the alienation of consumption continues to expand and manifest in a series of new forms and characteristics. Critique of consumption alienation in the era of digital capitalism must transcend...

With the generalized usage of artificial intelligence (AI) in the workplace, the influence on the efficiency, Human–AI trust, and task suitability of knowledge workers has become increasingly profound. Through literature analysis and theoretical exploration, this study develops an integrated model of...

The implementation of China’s National Organized Drug Centralized Volume Procurement (NCDP) policy represents a historic shift in drug pricing in the world’s largest pharmaceutical market. This paper reviews research on the policy’s mechanisms and economic impacts on pharmaceutical firms and the industry,...

Existing research has insufficiently explored the mechanisms through which digital transformation affects supply chain performance. This study, using small and medium-sized manufacturing enterprises as a sample and based on 365 questionnaires, employs PLS-SEM to empirically examine the relationship between...

Amid China’s urbanization shift from incremental expansion to stock optimization, the contradiction between historic building protection and urban functional upgrading has grown increasingly prominent, and the traditional one-way management model struggles to resolve complex interest conflicts, leading...

Media attention serves as an indispensable external factor in modern corporate governance, significantly enhancing oversight of enterprises. This study employs benchmark regression models and mediation effect models to empirically examine the relationship between external media attention and the quality...

To address the pain points in international economics and trade talent training, such as fragmented courses, disconnection between theory and practice, and insufficient technological empowerment, and to meet enterprises’ demands for “cross-boundary, data-driven, and scenario-based” talents in the era...

Significant information asymmetry often exists between start-ups and venture capital institutions, making it difficult for enterprises to achieve ideal valuations. To improve financing success rates, enterprises need to release signals reflecting their value to enhance competitiveness in the capital...

Manufacturing SMEs are crucial for stabilizing industrial chains and employment, but face persistent cash flow constraints. As the VAT credit refund policy becomes normalized, its alleviating effect has garnered attention. This paper examines 2019–2024 A-share listed manufacturing SMEs using the difference-in-differences...

The focus of common prosperity is to narrow the income gap between urban and rural residents. However, whether the credit expansion really benefits the rural and low-income groups, the existing research still lacks more detailed evidence. This study uses county panel data to compare the different effects...

This paper examines how short-run rental activity influences hosts’ calendar-blocking decisions on Airbnb. Using listing-level daily information, the analysis studies whether recent rental sequences are systematically associated with subsequent availability choices. The results show that consecutive...

At present, artificial intelligence has gradually integrated into the entire process of corporate production and operations, profoundly impacting business development. This study utilizes data from A-share listed companies between 2010 and 2024. By constructing a multidimensional AI application measurement...

This study develops a Multi-Graph Fusion Spatiotemporal Attention Network (MG-STAN) to better capture the evolving interactions between crude oil markets and related financial systems. The proposed framework incorporates temporal embeddings, spatial attention modules, and a multi-graph structure to reflect...

To reveal the intrinsic path of digital economy empowering enterprises’ low-carbon transformation in existing research. This paper takes the A-share listed companies in China in 2023 as the research object. After sample screening, 4,192 observations were obtained, and an analytical framework of “digital...

As the world gets more connected through globalization, exploring the specific manifestations, dual impacts and countermeasures of cultural differences in international trade has become the core of research. Cultural differences in international trade are mainly reflected in the differences in business...

This study evaluates the impact of financial support on industrial integration in the Yangtze River Delta (YRD) from 2010 to 2022. Using an entropy-weighted coupling coordination model and fixed-effects regression, we analyze the synergy between financial mechanisms and industrial ecosystems. Findings...

The growing challenges of urbanization, environmental degradation, and food insecurity in fragile heritage settlements have intensified the demand for sustainable and context-sensitive planning solutions. This study investigates the feasibility of integrating urban agriculture and productive landscaping...

Accurate prediction of flow in water distribution networks is essential for improving the operational efficiency of urban water supply systems and optimizing resource allocation. To address this need, this paper presents a short-duration flow prediction model for user nodes within a water distribution...

As China’s economic development enters a new stage, high-quality development has become a fundamental requirement for China’s economic and social development, and the digital economy is an important engine for promoting high-quality economic development. Therefore, this study takes Guangdong Province...

Under the background of digital transformation of global economy, the influence of the digital economy on the field of international trade is continuously deepening, with a particularly prominent effect on China’s foreign cultural trade. This paper comprehensively employs data comparison and empirical...

In the era of “fragmented globalization,” multinational enterprises face escalating trade policy uncertainties and systemic disruptions. While institutional friction—encompassing asymmetric tariff shocks, soft infrastructure bottlenecks, and digital trade barriers—affects all sectors, cross-border agri-food...

This study investigates the mechanisms underlying the peer effect in merger and acquisition (M&A) decisions using a sample of Chinese A-share listed companies from 2014 to 2023. Employing a two-stage regression model, the analysis yields several key findings. First, there is a significant industry-level...

The concept of new quality productivity, which is different from traditional productivity, is a leap in the optimal combination of laborers, means of labor, objects of labor, and their combination. Starting from the three-dimensional structure of “empowerment-negative energy-enabling”, this article studies...

The governance challenges of generative AI are increasing in content moderation, disinformation, and cybersecurity fields. This study develops a dual-dimensional analytical framework combining risk tiering and proportionality assessment to assess the effectiveness of regulations from four major jurisdictions...

Forest ecosystems provide dual public goods of carbon sequestration and water conservation, yet optimal fiscal allocation mechanisms under multi-attribute public goods remain under-explored. This study constructs a principal-agent model incorporating asymmetric information and moral hazard to analyze...

This paper constructs an evaluation index system including 17 indicators covering three subsystems of port, industry and city, and uses the entropy weight method and coupling coordination degree model to quantitatively analyze the port-industry-city integration degree of 16 cities in Anhui Province and...

Mergers and acquisitions may be cited as a strategic financial decision that involves a considerable amount of resources in terms of commitment and complexity in the analysis, which cannot be explained through the lens of financial reporting. In this research, the author has attempted to conduct an in-depth...

Under the low-interest rate environment, the life insurance industry’s interest margin loss risk accumulates continuously, and traditional static and heuristic threshold pricing struggle to balance risk control, customer retention and enterprise benefits. Taking whole life insurance as the research object,...

Against the backdrop of global digitalization and rural revitalization, the synergistic development of digital rural construction, cultural tourism and rural revitalization is crucial for unleashing rural endogenous driving forces, optimizing urban-rural factor allocation and consolidating the agricultural...

This paper studies the bank credit and trade credit in a supply chain consisting of two asymmetric suppliers and one retailer with uncertainty demand and internal capital information asymmetry. Under two types of credit, we derive the key parameters under Stackelberg equilibrium, and demonstrate that...

This paper studies stock price fragility driven by correlated mutual fund trading and its implications for equity volatility and corporate financial policies in the Chinese A-share market. Building on Greenwood and Thesmar (2011), we show that fragility robustly predicts future return volatility and...

Taking the listed companies in Shanghai and Shenzhen stock markets from 2015 to 2024 as the sample, this study investigated the relationship between state-owned institutional investors and the risk of stock price collapse. The research found that state-owned institutional investors significantly reduced...

Against the background of Singapore evolving into a capital hub connecting the globe and ASEAN, this paper explores the risk spillover effects and dynamic evolution of Singapore’s stock market with major global stock markets, and clarifies the driving role of domestic financial policy shocks. Based on...

The digital transformation trend in telecom operators’ cloud and network operations is the starting point of this paper. It then discusses the difficulties in cloud and network operations and suggests a way to create a digital cloud-network operations platform that is focused on enhancing efficiency...

In the traditional Western-dominated global governance system, small and medium-sized countries (SMEs) have long been positioned as “rule takers” and “beneficiaries of governance,” relegated to the periphery of the international system. With profound changes in the global governance landscape and the...

Despite longstanding policy advocacy for school-enterprise collaboration as a cornerstone of vocational education, a persistent “low-level equilibrium” trap hinders effective talent cultivation in underdeveloped regions such as Xinjiang. This interaction results in a supply-demand mismatch, evidenced...

Research Background and Purpose: University student cafeterias serve as vital logistical hubs supporting academic and research activities, where service quality directly impacts student satisfaction and campus belongingness. Using the ‘Cheery World’ cafeteria in Building O of Macau University of Science...

There are many modes of stock price operation, and in many cases, the way stock prices change their trend is often caused by some sudden event or information, which is called trembling. The price of the relevant target stock fluctuates due to this kind of trembling information, and the intensity of the...

Small hydropower plays a vital role in mountainous power grids and rural revitalization. However, due to their small project scale, significant cash flow fluctuations, and mismatches between financing terms and hydrological risks, traditional financial evaluation methods struggle to accurately reflect...

The Green Finance Reform and Innovation Pilot Zone policy is a key institutional innovation for China’s “dual carbon” goals. Using A-share listed companies from 2011 to 2024, this study treats pilot zone establishment as a quasi-natural experiment and employs a multi-period difference-in-differences...

This paper uses data on Chinese A-share listed firms from 2012 to 2023 to investigate the impact of FinTech on corporate economic value added EVA. The results show that FinTech significantly and positively promotes corporate EVA, and this conclusion remains valid after robustness tests. Mechanism analysis...

With the continuous improvement of living standards, public attention to personal health has grown significantly. As competition intensifies across nearly all industries, many sectors are confronted with mounting operational challenges. The medical device industry, which is closely linked to health and...

Official WeChat accounts of universities are constantly developing, with an overall rising level of development and expanding influence, undertaking rich functions such as ideological and political education and cultural dissemination. However, significant differences in development levels still exist...

As artificial intelligence increasingly assumes creative roles in product design, consumers respond not only to its technological performance but also to the social qualities embodied by AI agents. Drawing on the UTAUT and SCM frameworks, this study examines consumers’ purchase intentions toward AI-designed...

AI-driven cybercrime has led to a dilution of criminal responsibility along the chain of attribution. This dilution manifests at three levels: the spatiotemporal separation between conduct and consequence at the causal level; the opacity of causal chains at the subjective level; and the pluralization...

Breakthrough innovation is a key driver propelling listed companies toward sustained success and reinforcing their competitive edge in the market. However, frequent changes in core executives make it more challenging for enterprises to achieve breakthrough innovation. On the one hand, changes in senior...

Transportation infrastructure construction is a pivotal driver of regional industrial and economic development. To enhance inland waterway connectivity and stimulate economic growth, Jining City, Shandong Province, enacted policies aimed at the high-quality development of its inland waterway transportation...

As the rapid advancement of information technology, AI has become a crucial support in various fields. As for education, the application of AI is becoming increasingly widespread, especially in enhancing and evaluating the comprehensive quality of students. This study will delve into how AI is being...

The urban rail transit (URT) system, a crucial component of urban transportation infrastructure, plays an indispensable role in ensuring the seamless operation of cities. The resilience of the URT system, defined as its capacity to withstand, absorb, and recover from disruptions, encompasses attributes...

With the improvement of social concepts and the change of educational ideas, the role of women in society has changed, and they have played an important role in corporate governance. This article mainly discusses the definition of female executives, related theories, personal traits, and how to shape...

Carbon emissions and the resulting climate issues have garnered global attention. The impact of regional integration on carbon emission efficiency holds significant academic and policy implications. Through literature analysis and a case study of China’s Yangtze River Delta region, this paper explores...

Chemical pollution has become a global environmental challenge, threatening ecosystem stability and human health in many ways. The classification characteristics and environmental behaviours of chemical pollutants are discussed systematically in this paper. The sources, migration and transformation laws...