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Same Tag Articles
【With the same tag:【VAT】 Found 485 articles】
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INNOVATION RESEARCH
| F270
The Dynamic Evolution of Business Model Inno
vat
ion in New Ventures from an Optimal Distinctiveness Perspective: A Case Study Based on Li Auto
Dong Baobao
,
Huo Lianqun
Against the backdrop of rapid industrial evolution and institutional change in emerging industries, business model innovation in new ventures must address conformity requirements from inst...
First published at: Aug 20, 2026
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(2104.9 KB) |
ESI
doi:
10.16538/j.cnki.fem.20260527.401
Foreign Economics & Management
, Vol. 48, Issue 08
, pp. 133 - 152
INNOVATION RESEARCH
| F270
Judicial Effectiveness Enhancement and Corporate Inno
vat
ion: Evidence from the Reform of the Division between Complex and Simple Cases
Gu Cheng
,
Zhang Shushan
,
Zhang Peiwen
, et al
The reform of the division between complex and simple cases is a key measure for advancing the rule of law and promoting the modernization of the national governance system and governance ...
First published at: Aug 20, 2026
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(948.7 KB) |
ESI
doi:
10.16538/j.cnki.fem.20250808.401
Foreign Economics & Management
, Vol. 48, Issue 08
, pp. 113 - 132
INNOVATION RESEARCH
| F270
Data Intellectual Property Protection and Enterprise Data Technology Inno
vat
ion: Empirical Evidence from a Generative Large Language Model
Yang Jing
,
Chen Zhibin
,
Feng Sixian
Enterprise data technology innovation is a crucial process for realizing the value conversion of data elements. However, there is still a lack of systematic empirical research on how to ef...
First published at: Aug 20, 2026
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(926.7 KB) |
ESI
doi:
10.16538/j.cnki.fem.20260420.401
Foreign Economics & Management
, Vol. 48, Issue 08
, pp. 95 - 112
INNOVATION RESEARCH
| F270
The Growth Theory of Unicorns: A Review and Prospects
Xie Shujiang
,
Jin Zheyi
Unicorns are vital representatives of technological innovation enterprises and emerging engines for promoting high-quality development, opening new fields and tracks, and shaping new growt...
First published at: Jul 20, 2026
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(1119.7 KB) |
ESI
doi:
10.16538/j.cnki.fem.20260326.301
Foreign Economics & Management
, Vol. 48, Issue 07
, pp. 137 - 152
INNOVATION RESEARCH
| F270
The Differential Impact of Intelligent Manufacturing on Corporate Green Ambidextrous Inno
vat
ion
Ding Zhenkuo
,
Li Wenyan
,
Wang Xi
, et al
Based on the resource-based view, this paper uses data from China’s A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2023 to empirically examine the diff...
First published at: Jul 20, 2026
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(767.5 KB) |
ESI
doi:
10.16538/j.cnki.fem.20251229.401
Foreign Economics & Management
, Vol. 48, Issue 07
, pp. 100 - 116
STRATEGIC MANAGEMENT
| F270
Rebirth from the Cocoon: How do New Quality Productive Forces Reshape the Value Creation Capability of Distressed Firms?
Yang Chan
,
Zhu Linghui
,
Chen Xinyi
, et al
As a key engine for the transformation and upgrading of the modern economic system, new quality productive forces (NQPF) hold significant strategic value in addressing the challenges of co...
First published at: Jul 20, 2026
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(731.2 KB) |
ESI
doi:
10.16538/j.cnki.fem.20260317.202
Foreign Economics & Management
, Vol. 48, Issue 07
, pp. 64 - 81
SPECIAL TOPIC
| F270
Exploring the Mechanisms of Organizational Leadership in the Era of AI: A Paradox Perspective on Technological Inno
vat
ion and Ethical Responsibility
Wang Wenlong
,
Kong Jianan
,
Xi Youmin
, et al
As AI technology becomes deeply embedded in organizational operations and decision-making processes, leaders are increasingly faced with new ethical challenges, such as data misuse, algori...
First published at: Jul 20, 2026
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(1106.7 KB) |
ESI
doi:
10.16538/j.cnki.fem.20260424.401
Foreign Economics & Management
, Vol. 48, Issue 07
, pp. 22 - 40
SPECIAL TOPIC II
| F270
Will ESG Funds Drive Corporate Social Inno
vat
ion? An Agentic Perspective of Institutional Logics
Zheng Ruoyu
,
Liu Zhiyang
,
Liu Jianyi
Corporate social innovation and corporate social responsibility can both be categorized as forms of corporate social action, but the former emphasizes proactive and innovative solutions to...
First published at: Jun 20, 2026
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(746.5 KB) |
ESI
doi:
10.16538/j.cnki.fem.20260317.204
Foreign Economics & Management
, Vol. 48, Issue 06
, pp. 113 - 134
| F23;F273.1
Expected Credit Loss Model and Corporate Inno
vat
ion: Evidence from the Implementation of New Financial Instrument Standards
Shen Xiaotian
,
Cheng Xiaoke
,
Sun Qian
In March 2017, China’s Ministry of Finance revised CAS 22 to replace the incurred loss model with the expected credit loss (ECL) model, requiring firms to use forward-looking information ...
First published at: Jun 03, 2026
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(755.1 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20260411.101
Journal of Finance and Economics
, Vol. 52, Issue 06
, pp. 95 - 108
| F832
A Research on the Green Inno
vat
ion Spillover Effect of Green Bond Issuances under Supply Chain Networks
Zhang Wenzhe
,
Kong Dongmin
Since the reform and opening up, China’s economy has achieved rapid growth. However, the prolonged reliance on a traditional economic growth model characterized by high energy consumption...
First published at: Jun 03, 2026
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(822.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20260430.201
Journal of Finance and Economics
, Vol. 52, Issue 06
, pp. 49 - 63
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