All of the articles in this proceedings volume have been presented at the Conference abbreviation 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025) during August 15-17, 2025 in Singapore. These articles have been peer reviewed by the members of the Scientific...

The rapid advancement of digital technology has transformed the financial sector, making digital finance a pivotal driver of global economic growth. This paper explores the role of digital finance in fostering economic development, emphasizing its potential to enhance financial inclusion, reduce transaction...

The approval and quick implementation of spot Bitcoin exchange-traded funds (ETFs) are a milestone in the mainstreaming of decentralized assets in conventional financial markets. Increasing market capitalization and institutional investor take-up of Bitcoin ETFs raise questions regarding their effect...

The 2018 revised Conceptual Framework for Financial Reporting by the International Accounting Standards Board represents a strategic response to the increasing complexity of the global economic environment and the diversification of financial information needs. This study focuses on three core revisions:...

As a product of the deep integration of information technology and the real economy, the digital economy is characterized by high efficiency, information sharing, boundarylessness, and innovation profoundly changing traditional economic forms and tax collection and administration models. On the one hand,...

As an essential component of the national financial market, China’s stock market has played a crucial role in promoting economic growth, optimizing resource allocation, and supporting corporate financing. However, with the expansion of market size, China’s stock market also faces numerous issues, such...

This paper investigates Chinese public policy effects on financial innovation development by evaluating its dual regulatory and promotional functions. The research investigates policy implementations that were established to limit financial risks and protect market fairness. This analysis includes two...

The current market environment is complex and full of uncertainties. The counterfeit seal incident of Sealand Securities has exposed serious problems in its business structure, risk assessment, and internal supervision. This paper mainly studies and analyzes the problems of Sealand Securities, such as...

This article will systematically explore the development process of China’s monetary policy since 1949, starting from the establishment of the People’s Republic of China and divided into three stages: the planned economy period, the economic transformation period, and the market-oriented reform period....

Of the Chinese new Accounting Law implement is regulate Chinese accounting practices and promote the healthy and stable development of the accounting industry. But it still emerged many problems during the implementation process, this research thorough analysis these problems and propose countermeasures....

Blockchain technology, a revolutionary innovation built on the principles of distributed ledgers and consensus algorithms, has been the driving force behind the meteoric rise of cryptocurrencies. What was once considered a niche concept has now become an integral part of the global economic fabric, captivating...

In recent years, financial fraud phenomena have become increasingly prevalent in the market. Therefore, exploring the motivations behind financial fraud and establishing effective prevention mechanisms has emerged as a critical research topic in both theoretical and practical circles. The GONE theory...

In light of the rapid convergence of capital markets and the global economy’s integration, the capital market opening enhances the participation of foreign capital, thereby reshaping the external environment of enterprises. The interaction between accounting information quality and the capital market’s...

The implementation of new accounting standards has become a key change in the development process of bank-based insurance companies as the regulatory and standardization requirements of the financial industry continue to improve. Driven by the new accounting standards, the business model and financial...

The article explores the mechanism of financial technology to enhance the development of inclusive finance and analyzes its impact and challenges. Low efficiency and insufficient coverage of the traditional financial system have created the problems of high cost and difficulty in fulfilling the needs...

IPO is the most commonly used financing method for enterprises in current market and is very attractive to investors. Understanding the underlying reasons for the changes in initial return of IPO is beneficial for investors to make decisions. This paper points out the limitations of existing research...

With the increasingly turbulent political situation and the outbreak of public health events without warning, it will not only affect people’s physical health, but also affect the global financial market, causing the market to fall into a huge crisis, thus leading to a continued decline in the worldwide...

The rapid advancement of financial technology (fintech) has significantly disrupted the traditional banking sector, introducing innovative solutions that enhance efficiency, accessibility, and user experience. Fintech companies have distinguished themselves from conventional banks by leveraging cutting-edge...

The study of initial public offering (IPO) pricing and premium is of significant importance, as improper pricing may lead to insufficient financing for companies or the formation of market bubbles, adversely affecting economic stability. This paper examines the impact of internal company factors, such...

With the rapid popularization of mobile Internet technology, the transmission channel of financial knowledge has changed significantly and gradually moved to short video platform. This change has had a systemic and profound impact on novice investors with limited investment experience. This study focuses...

Under the wave of the digital technology revolution, financial technology, relying on the systematic integration of emerging technologies such as the internet, big data, artificial intelligence, and blockchain, is reshaping the ecological structure of the global financial industry. With the rapid development...

After financial fraud is exposed, companies usually take "self-rescue" measures positively to minimize economic losses and repair the reputation of companies. According to the financial fraud of Luckin Coffee, this article conducts a long-term tracking analysis of quarterly financial statements...

The rapid development of FinTech has reshaped the banking landscape while exerting complex impacts on commercial bank’s profitability. Based on panel data from China’s A-share listed banks from 2007-2022, this study integrates publicly available data from the CSMAR database, Choice Financial Terminal,...

As the market continues to evolve, understanding the relationship between ownership patterns and firm performance becomes crucial for investors, regulators, and corporate managers alike. Against this backdrop, the study aims to examine how ownership structure affects financial performance, particularly...

State owned enterprises (SOEs) occupy a pivotal core position in China’s economic system, and their operational efficiency has a profound and critical impact on the overall economic performance. In recent years, in order to enhance the efficiency and competitiveness of state-owned enterprises, the government...

In the context of the rapid development of science and technology in the 21st century, artificial intelligence has become a key factor in global competition and has promoted profound changes in the financial field. This article reviews the current status and trends of artificial intelligence applications...

This study constructs a dynamic panel model to analyze the impact mechanism of interest rate changes on real estate investment returns. The empirical results show that: (1) For every 1 percentage point reduction in the loan prime rate (LPR), the weighted housing prices in first-tier cities and second-tier...

The structure of China’s stock market, dominated by retail investors and characterized by frequent policy interventions, significantly differs from mature markets in terms of how investor sentiment influences market volatility. This paper, grounded in the unique context of China’s capital market, constructs...

With the development of the times, emerging technologies such as big data and artificial intelligence are widely used in traditional industries, including traditional financial services. The combination of finance and emerging technologies has spawned the new financial tool known as fintech, providing...

Digital transformation is profoundly reshaping the global investment banking business model, and the application of technology and changes in the market environment pose dual challenges. This study focuses on the application of machine learning in credit rating, the practice of block-chain technology...

Green productivity, as an important new type of productive force, requires enterprises to seize the opportunities of green development while accepting the challenges brought by low-carbon requirements. The performance of Environmental, Social and Governance (ESG) is gradually becoming a key indicator...

In recent years, non-financial information disclosure has emerged as a critical focus in corporate governance research. Studies from 2018 to 2023 reveal that disclosure motivations are dual-faceted, combining voluntary strategic initiatives with mandatory regulatory compliance, while their economic consequences...

The research investigates the development and integration of Environmental Social Governance principles which act as a transformative fundamental force for contemporary financial operations. A global set of challenges led to the creation of ESG which now serves as standard practice for assessing corporate...

This paper undertakes a comprehensive review of the theoretical models and empirical evidence related to sustainable development, with a particular emphasis on sustainable investing and environmental policies. In recent years, a burgeoning body of research has emerged, demonstrating that sustainable...

Amid growing global emphasis on ecological sustainability, ESG metrics have emerged as crucial indicators of corporate sustainability performance. This study examines the audit fee implications of environmental, social and governance factors by analyzing longitudinal data from A-share companies listed...

As the global climate problem grows worse and worse, green finance has become the focus. High-energy-consuming companies are in a situation of high emissions, and their green transformation is extremely urgent. This study systematically analyzes the transformation path of high-energy-consuming companies...

The escalating impacts of climate change have significantly influenced global financial market dynamics. Recognizing this challenge, China has strategically adopted eco-financial mechanisms as a policy response. These innovative financial instruments encompass environmentally focused banking services,...

With a projected market value of over $400 billion by 2030, the global sports equipment sector is expanding quickly. Growing fitness culture popularity, rising health consciousness, and continuous advancements in sports equipment are the main causes of this upsurge. The industry’s growth, however, presents...

With the global rise on ESG (Environmental, Social, and Governance) concepts, exploring the specific impact of ESG practices on corporate performance has become increasingly significant. This paper uses Alibaba as a case study, drawing on its 2022-2024 ESG reports and financial data to analyze how ESG...

This study investigates the impact of artificial intelligence adoption on corporate green innovation in the context of Chinese A-share listed companies from 2014 to 2023. Drawing on signaling theory and information asymmetry, this study examined how AI adoption effect green innovation, through the mediating...

Driven by the dual goals of “dual carbon” and the global automotive industry’s electrification transformation, new energy vehicle enterprises need to solve the dual problems of low-carbon transformation of the supply chain and improvement of capital efficiency through green financial innovation. This...

With the change of people’s health awareness, consumers’ consumption preferences in beverages have been reshaped, so canned carbonated drinks, which are often considered unhealthy, are facing huge challenges. However, in this situation, Coca-Cola Consolidated, INC. still experienced sales growth in 2024....

Green finance has developed rapidly due to the Paris Agreement and people’s growing concern for environmental protection and green development, exerting a profound impact on corporate financing. This study focuses on how green finance affects corporate financing costs and its specific mechanisms. Through...

This study explores the impact of ESG disclosure on corporate credit availability and analyzes the moderating role of property rights heterogeneity in this relationship, using a sample of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2023. Based on signaling theory, it is found...

This article empirically studies the relationship between ESG rating disagreements as well as corporate capital costs using Shanghai-Shenzhen A-shares listed firms, which from 2019-2023, with ESG ratings from China Securities Index, Wind, ESG Rating, SynTao Green Finance, FTSE Russell, and Bloomberg....

With the development of the “dual carbon” approach and the expansion of the global notion of sustainable development, disclosure of environmental, social, and corporate governance (ESG) information has steadily grown in importance as a gauge of an organization’s capacity for sustainable development....

As global environmental issues and the contradiction between development and the carrying capacity of resources and the environment become increasingly prominent, the development of green finance has become an inevitable choice for achieving coordinated economic and environmental development. Sustainable...

With the global focus on sustainable development, green finance has become a topic of great interest in recent years, which is also affecting the cost and decision-making of every enterprise. However, China, as an emerging country practicing green finance policies, has significant gaps in the research...

Based on innovation and sustainable development theory, it explores the relationship among green innovation(GI), organizational resilience(OR) and sustainable development performance(SDP). Through questionnaire survey and data analysis using SPSS and AMOS, the empirical results show that: (1) GI significantly...

The ″Belt and Road Initiative″ has injected new impetus into global economic development and also brought new risks and opportunities for cross-border investment and financing of enterprises. Taking China General Nuclear Power Corporation (CGNPC) as an example, this paper uses PEST analysis method, SWOT...

From 2022 to 2024, the global IPO market experienced a significant decline due to escalating geopolitical tensions, environmental, social, and governance issues, as well as valuation pressures. Due to various challenges, Shein’s attempts to go public in the United States, United Kingdom, and Hong Kong...

In the context of the intensification of global geopolitical conflicts and the acceleration of energy transformation, the vulnerability of the supply chain of new energy enterprises has become increasingly prominent. This study takes China’s new energy industry as an example to explore the impact mechanism...

This paper explores the impact of Foreign Direct Investment (FDI) on economic growth and income inequality in developing countries, with a focus on regions in Africa and Asia. Drawing on recent data and case studies, it examines how the volume, sectoral focus, and structure of FDI influence GDP growth,...

To prevent the development of the economy of China and trade from threatening the protectionist capitalist economic system of the United States, the United States imposed multiple rounds of tariffs and trade barriers on China since 2018. Four years later, Trump came to power again. He imposed an additional...

Against the backdrop of the deepening development of economic globalization, trade protectionism has gradually risen and become an important destabilizing factor affecting global economic development. This paper focuses on the impact of trade protection policies on the macroeconomy. By combining theoretical...

This article examines the challenges of financial service adaptability in the coffee planting industry and discusses potential solutions, using Yunnan Province as an example. The main challenges include the mismatch between the loan cycles offered by financial institutions and the coffee planting cycle,...

This paper examines the business model of low-cost carriers (LCCs), using Southwest Airlines as a case study. By analyzing Southwest Airlines’ operational strategies, this paper identifies key factors that have enabled the airline to maintain profitability and market position in the competitive airline...

In recent years, the recession has had a significant impact on the consumer sector, including the health food industry. Following the epidemic, there has been a gradual increase in people’s focus on health, and the health food industry has developed rapidly. Consequently, how to maintain financial growth...

Since the beginning of the 21st century, small-scale trade frictions between China and the United States, which were originally sporadic, have gradually escalated into a comprehensive trade conflict under the intertwined influence of various factors. The scope of its impact is wide, covering almost every...

As globalization accelerates, multinational companies face a series of complex supply chain risks when entering evolving markets, like policy uncertainty, geopolitical factors, and natural disasters. When Xiaomi first entered the Indian market, it developed a very flexible supply chain plan. By producing...

With the global community placing significant importance on environmental preservation and sustainable development, the realm of new energy vehicles has become a key field in propelling the green economic transformation. Given that China represents the largest new energy vehicle market globally, the...

In recent years, China has been deepening the implementation of sustainable development strategies in the construction industry, transitioning from rapid growth to a high-quality development phase with increasing emphasis on ecological construction. The industry has been integrating digital and intelligent...

The global electric vehicle battery (EVB) industry is undergoing significant transformation amid geopolitical tensions, technological competition, and supply chain restructuring. This paper examines the sustainability and risk management strategies of Chinese and U.S. power battery enterprises, focusing...

Remarkable progress has been achieved in China’s eco-friendly automotive industry, establishing itself as a dominant force in the global automotive landscape. This expansion has been significantly propelled by a series of government subsidy policies implemented over the years. This report aims to provide...

Global climate governance increasingly relies on carbon pricing mechanisms to achieve emission reduction targets. As of 2024, 75 carbon pricing policies have been implemented globally, covering 24% of greenhouse gas emissions. As the largest carbon emitter, China launched its national carbon market in...

With the rapid development of China’s new energy vehicle (NEV) market, the role of brand touchpoints in consumers’ purchasing decisions has become increasingly prominent. This study systematically explores the impact of NEV brand touchpoints on consumer purchasing decisions through literature analysis,...

With the improvement of environmental awareness and the support of government policies, the sales of new energy vehicles have grown significantly in Europe. As a leader in the EV market, Tesla has both opportunities and challenges in the European market. This study focuses on Tesla’s competitive strategy...

The international automotive sector is experiencing a remarkable shift, and new energy vehicles (NEVs) have become a central issue because of environmental considerations and technological progress. In the NEV market, China has risen to be a front - runner when it comes to production and export. This...

Due to the development of the economy, people’s environmental awareness and the responsibility of being a global citizen has significantly raised. Therefore, energy transition is taken into account to reduce carbon emission and achieve sustainable development. Among all these, the electrification of...

For the country’s economy to grow in a sustainable and environmentally friendly manner, China has issued relevant policies to promote progress in new energy, which has created favorable development conditions and rare opportunities for new energy vehicle enterprises. However, due to the development of...

The With the upgrading of consumer demand and the increasing competition among enterprises, many companies have started to build ecological chains. Xiaomi’s ecological chain construction strategy provides a new paradigm for business model innovation theory. This article provides an in-depth analysis...

The emergence of artificial intelligence as a transformative general-purpose technology is reshaping industries worldwide, with the semiconductor sector standing at the core of this evolution. As AI applications grow rapidly, particularly those requiring massive computing power, the semiconductor industry...

With the rapid expansion of fresh e-commerce industry into the refined operation stage, the contradiction between “scale expansion” and “efficiency improvement” has become the core challenge of enterprise development. The existing research mostly focuses on a single strategy, but lacks discussion on...

The electric vehicle industry has grown rapidly in recent years, becoming a major area of innovation and investment. Within this sector, Tesla and BYD have emerged as two leading companies, each adopting different business models. This paper compares their strategies in two main areas: supply chain integration...

In recent years, competition among major powers has intensified. The China-U.S. trade war began in March 2018 and continued for seven years. The competitive dynamics between China and the United States have only increased in economic and technological fields, and conflicts over tariffs have also escalated....

In the context of the global automobile industry facing multiple challenges, ranging from supply chain disruptions and stringent environmental regulations to the accelerating shift toward electrification and intelligent mobility, this study focuses on the core dilemmas and breakthrough paths of domestic...

The world is undergoing an unprecedented technological innovation. On the other hand, the connection and relationship pattern between countries in the world is facing a challenge. Regional relationships across countries become more important. Contemporarily, a country cannot develop better and become...

With the advancement of technology, digital operations have been developing in different industries. The Hong Kong catering industry is undergoing a digital transformation, benefiting from the maturity of catering operations in mainland China. Digital transformation can improve the industry’s quality,...

This paper explores the path for Vietnam’s transition from an ″economic periphery″ to an ″economic center″, focusing on the synergistic effects of its fixed exchange rate policy, export-oriented strategy, and foreign exchange reserves accumulation. Since adopting a limited floating exchange rate system...

Current enterprise valuation methodologies often exhibit limitations through excessive reliance on financial metrics. This study proposes a multidimensional assessment framework integrating both financial and non-financial factors for comprehensive performance evaluation. Using Mindray Medical as an...

With the rapid development of digital technology and artificial intelligence, in recent years, a large number of enterprises have carried out digital transformation in order to enhance their competitiveness. This article explores the impact of digital transformation of enterprises on China’s labor market....

With the rapid development of the meta-universe economy, new types of risks such as data theft are becoming more and more prominent, seriously threatening economic security and user trust. This paper takes the Bybit cold wallet theft incident as a case study to analyse the causes, impacts and governance...

With the continuous development of digital requirements and information technology, enterprise digital transformation has become a hot research topic, and at the same time, information technology is increasingly being applied to the process of enterprise digital transformation. This article takes Haier...

The merging of artificial intelligence (AI) and big data analytics has drastically changed the processes of financial management and offered limitless potential for improving efficiency and insights. This paper provides a rich unveiling of literature pertaining to AI and big data analytics in financial...

In the digital economy era, emerging technologies and business models provide opportunities for enterprises to achieve intelligent and scientific decision-making. Intelligent decision-making is not only a trend but also critical for enterprises to adapt to complex business environments and enhance competitiveness....

Artificial intelligence, as the core driving force of the new round of technological revolution, promotes high-quality economic development by empowering industrial upgrading and cultivating new quality productivity. At the same time, it enhances people’s livelihoods in fields such as healthcare and...

With the advent of the digital economy era, various AI technologies are emerging endlessly and are widely used in various industries, and most industries have been caught up in these technological innovations. With the explosive growth of global data, auditors, who need to process and analyze large amounts...

The rapid advancement of technologies such as big data and artificial intelligence has exerted a notable influence on the self-worth of employees within enterprises. This article uses Shenzhen T Company as a case study to analyze the self-worth levels of Gen Z employees amidst digital transformation....

In the context of digital transformation, organizational change management has become crucial for corporate success. However, traditional hierarchical structures and management models struggle to adapt to rapidly evolving technologies and market changes, leading to persistently high failure rates in...

With the development of technologies such as cloud computing and big data, China is accelerating into the digital economy era, and the integration of the real economy and the digital economy is deepening. Enterprises are reshaping their production and operation models through digital means to improve...

With the rapid development of emerging technologies such as artificial intelligence, autonomous driving, cloud computing and high-performance computing etc., the global demand for graphics processing units (GPUs) and related chips continues to rise significantly. NVIDIA, as the world’s leading GPU design...

Dividend policy, as a core issue in modern corporate financial decision-making, is always facing the problem of “shareholder return and corporate development” trade-off. Traditional theories, such as signaling theory and agency cost theory, disagree on the value effect of dividend policy. Existing research...

In China’s economic system, small and medium-sized private enterprises occupy an important position, contributing a large amount of tax revenue, GDP and providing many jobs. However, due to their size and governance structure characteristics, there are shortcomings in tax risk management, and the risk...

During the past few years, the PRC government has issued policies to encourage companies to provide equity incentives. Midea Group actively responds to these policies by implementing standardized equity incentive measures. This paper adopts a case analysis approach to comprehensively discuss Midea’s...

This paper takes Midea Group as the research object and analyzes its 2019–2024 financial statements to explore the financial risks faced by the enterprise in the process of rapid growth and expansion. It is found that Midea’s long-term debt service risk is in the middle of the industry, the overall fluctuation...

This paper analyzed the financial performance of Fisher & Paykel Healthcare from 2022 to 2024, mainly focusing on the four areas: Profitability, Leverage; Efficiency, and Liquidity. The analysis clearly shows that there is a decline in profitability indicators such as net profit margin and return...

This study, set against the backdrop of the rapid expansion and intensifying competition in the global electric vehicle industry, analyses Tesla’s financial performance (2018–2024) to assess its economic health, inventory management, and profitability amid rapid EV industry growth and competition. Findings...

This research is framed by the concept of digital transformation, the core of which is technology, driven by the Fourth Industrial Revolution. Because of the multiplicity of factors below such as technological innovation, intensified market competition, evolving consumer demands, and the universalization...

The entertainment industry, as one of the important industries in the United States, has made contributions in both economic and cultural exports. After entering the digital age, the film and entertainment industry, especially the streaming media service industry, has gradually occupied an important...

As a systemically important financial institution in the UK, Barclays Bank holds a key position in the global financial system. In the face of macroeconomic fluctuations, the impact of fintech and regulatory compliance pressure, its financial health and strategic sustainability have drawn much attention....