Empirical Analysis of the ESG and Financial Performance:Evidence from Chinese Technology Enterprises

To date,the concept of sustainable development has gained global attention from companies and investors.One important reason for this is the increasing interest of investors in incorporating environmental,social,and governance(ESG)elements into their investments.The purpose of this dissertation is to analyze the correlation between ESG factor performance and corporate financial performance in Chinese technology enterprises.Additionally,the study focuses on Internet and medical technology companies to ensure relevance.The findings of the study provide guidance on ESG investment and sustainability for both companies and individual investors.

The Impact of Financial Technology and Digital Currency on Traditional Financial Industry

To harness the potential of financial technology and digital currency and enhance the competitiveness of the traditional financial industry,this paper briefly elucidates the concepts of financial technology and digital currency,along with their current development status.Furthermore,it analyzes the impact of financial technology and digital currency on the traditional financial industry,aiming to enrich research outcomes in this field and propel the development of traditional financial institutions in China.

The influence of CEO’s financial literacy on SMEs technological innovation:the mediating effects of MCS and risk‑taking

Previous literature showed mixed results about the impact of CEOs’financial literacy(CFL)on small and medium-sized enterprises’(SMEs)innovation.This relationship can be motivated by relevant variables,which are missing in the previous literature and make a difference as mediators.In this sense,based on the theoretical framework related to upper echelon theory and resource-based view,this study focuses on the mediating effect of risk-taking attitude and management control systems(MCS)varia-bles.Empirical data from 310 SMEs gathered using a qualitative research questionnaire are analyzed using structural equation modeling methodology.Specifically,estimations are carried out considering the partial least square method.Findings show that MCS and managers’risk attitudes fully mediate the relationship between financial literacy(FL)and innovation.Between these two mediating variables,the implementation of MCS stands out because it also enables the mediating effect of CEOs’risk-taking in the CFL–technological innovation relationship.As the results do not support the significant direct relationship between FL and risk attitude,they confirm an indirect effect through MCS.Furthermore,based on the study findings,SMEs’directors and owners,business associations,and public authorities can improve SMEs’technological innovation by implementing training programs and policies to foster CFL.They can also acknowledge the interdependency between organizational factors and individual characteristics to enhance SMEs’technological innovation.

Impact of Financial Technology on Regional Green Finance

Finance is the core of modern economy,and a strong country cannot do without the support of financial system.With the rapid development of economy and society,the traditional financial services can not support the increasingly large and complex economic system.As a brand-new format,financial technology can help the financial industry to restructure and upgrade.At the same time,as an international consensus,green development is the only way for China to achieve sustainable development.Therefore,it is of great practical significance to study the impact of finance on the regional development of green finance.Based on the essence of green finance development,fuzzy principal component analysis is used to build the green finance evaluation index system in this paper.Taking the data of three provinces and cities in the Yangtze River Delta from 2015 to 2019 as an example,QAP analysis is used to study the impact of financial tech-nology on the regional development of green finance.Research shows that expla-natory variables are highly significant,that is,financial technology has a significant role in promoting green finance.Finally,based on the research conclu-sions,this paper puts forward suggestions on how green technology can better promote the development of green finance from three aspects of top-level design,technical research and supervision.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Research on Industrial Relevance Degree and Industrial Financial Situation Risk Matrix Construction——Based on Chinese Information Technology Industry

Based on Input-Output Table in 2010 issued by National Bureau of Statistics of China, with the help of input-output model and with the calculation of indexes of industrial relevance degree in Chinese information technology industry, the paper reveals the industrial relevance in Chinese information technology industry. The paper also selects the relevant industries which are highly associated with the development of Chinese information technology industry based on industrial relevance degree to analyze the influences of these industries on the financial situation risk fluctuation in information technology industry and to design the matrix of financial situation risk in information technology industry. Then, the paper offers countermeasures and suggestions for the development of our information technology industry.

Secondary relative evaluations on regional technology innovation capability in SMEs

According to this problem that every regional technology innovation of SMEs and innovation environment are different, the method on secondary relative evaluation to measure the innovation capability of SMEs in 9 provinces and 3 municipalities is developed in this paper. First the Fuzzy Integral Comprehensive Evaluation is adopted to measure the comprehensive index states of technological innovation of SMEs in different regions, and then the BCC model in Data Envelopment Analysis is used to calculate the secondary relative evaluation of regional technology innovation capability in SMEs, so that this method not only settles the relevance between indexes influencing regional technology innovation capability of SMEs, but also eliminates the influence of objective basic condition, and then provides bases for every region to make out policies and rules on technological innovation of SMEs and for enterprise to establish relevant strategy of technological innovation.

The Financial Barriers of SMEs in Albania and Their Impact on the Economic Development

Small and medium enterprises （SMEs） represent a significant portion of gross domestic product （GDP） and are recognized as pillars of the economy in Albania. They are the first generators of employment and have a positive impact on revenue from taxes and fees. SMEs are the main bearer of new technology and innovation in the economic fields and the development and exchange of experiences between countries and cultures. The main problems facing the SMEs are administrative barriers, project financing, and lack of specialists in specific profiles. The fact in Albania needs too much work to be done to improve the high degree of informality. The financial system in Albania has not been confronted with a pure financial crisis. The system has had problems that stem from macroeconomic and microeconomic issues, such as fiscal problems, the existence of the informal market, lack of public knowledge about the financial market, and the impact of the international crisis.

Distinguishing Financially Healthy From Unhealthy SMEs in China

This paper presents empirical evidence on the financial characteristics of Chinese entrepreneurial SMEs, both state-owned and private enterprises, listed in the Chinese stock markets during 2006-2009. Building on extant literature and using a parametric approach on 359 sample SMEs for 2006-2009 period, the study examines the financial characteristics that are embedded in the financially healthy and unhealthy Chinese SMEs. The findings of the study suggest that financially healthy Chinese SMEs have strength in terms of liquidity, profitability, and leverage ratios as compared to financially unhealthy SMEs with the exception of a few cases in leverage and profitability. These findings are worth noting to understand the uniqueness of financial characteristics of the Chinese SMEs and useful for policy makers to deal with the issues related to financially distressed SMEs in China.

Cooperative Governance Path of Financial Technology Supervision

Financial technology changes the logic of financial interpretation through the use of digital and digital centric technologies,commercialization,big data analysis,machine learning and artificial intelligence.From financial institutions that use technology to provide financial services to technology companies that directly provide financial services,fintech companies play an important role in realizing financial brokerage and financial democratization and improving the availability and efficiency of financial services.Based on this,this paper focuses on the plight and path of cooperative governance of financial technology supervision,for the reference of relevant personnel.

Information technology research and situation of corporate development financial management

to actively promote corporate financial management information technology is not only to explore effective ways to centralized management of enterprise funds, but also in strengthening corporate governance, deepening of enterprise reform. Standardizing the process of establishing a modern enterprise system is an important work. Especially with the deepening of the reform of state-owned enterprises and China＇ s accession to the WTO, and actively promoting financial management information technology, they not only help to strengthen internal financial management and financial monitoring. Thereby it can improve capital efficiency and achieve risk control, but also it has a very important practical significance and far-reaching strategic significance in enhancing the core competitiveness of Chinese enterprises to actively participate in international competition. This paper analyses the financial management of the enterprise information technology problems and also come up to speed up strategies of the corporate financial management information technology.

The Relationship Between Access to Finance and Growth of SMEs in the Northern Province of Sri Lanka:Financial Literacy as a Moderator

The direct effect of access to finance on the growth of Small and Medium Enterprises(SMEs)run by entrepreneurs is well studied.However,there is limited understanding on the difference in the rate of entrepreneurship growth across a nation.Further,the empirical findings relating to the financial literacy of entrepreneurs significantly differ across different geographic communities.Thus,the purpose of this study is to examine the impact of financial literacy on the relationship between access to finance and the business growth of the SME Sector in the Northern Province of Sri Lanka in the post-civil war context,as SMEs promote resilience of communities to recover from adversities such as civil war.The Indebtedness of Northern Province has suddenly increased,as there is a sharp growth evident in the average debt per family in the post-civil war context.Thus,demonstrating the lack of proper financial literacy and the discipline required to be financially stable,is a crucial benchmark for a successful business.According to the model of ambidextrous management in entrepreneurial growth companies,entrepreneurship is process where the entrepreneurial orientation turns into implementation and thereby leads to the business growth.However,the effect of access to finance to the entrepreneurs and the impact of financial literacy of the entrepreneur on this relationship are not examined.Thus,this study incorporates the effect of access to finance and the moderating effect of financial literacy to the existing model.It was evident from this study that,access to finance has a direct impact on the growth of the SMEs in the Northern Province of Sri Lanka.The result also reflects that the financial literacy and ability to make the financial decisions influence access to finance,resulting in business growth.

Six Measures to Help SMEs out——An Interview with the Vice Minister of Industry and Information Technology

With the global economic turmoil and the changes in Chinese economic pol- icies in 2008,small,and medium-sized enterprises(SMEs)have all felt the early-coming of a"cold season".They have been undergoing extreme dif- ficulties in doing businesses due to a series of factors including

Research on the Application of Blockchain Technology in the Financial Field from the Perspective of The Belt and Road Initiative

With the continuous deepening of The Belt and Road Initiative development strategy in China,blockchain technology has been more and more widely applied in the financial field.In recent years,the overall operation situation of China’s financial sector is stable.However,with the reform of the economic system and the innovation of the financial sector,there are still many problems in China’s financial sector that need to be improved.With its application advantages,blockchain technology has solved many problems in the financial field.This paper analyses and discusses the application of blockchain technology in the financial field from the perspective of“The Belt and Road Initiative”.

The Influence of Financial Technology on the Business of Commercial Banks and Measure Suggestions

With the continuous development and improvement of financial technology,commercial banks are facing huge impacts and challenges brought about by financial technology,but what follows is a huge opportunity for the transformation of commercial banks.Therefore,this research analyzes the four aspects of the impact of financial technology on commercial banks,and explores the challenges that financial technology brings to commercial banks’development strategies,traditional businesses,and business processes.For the measures taken,commercial banks need to improve the financial technology-related infrastructure,and improve the main functions of supervision technology and the transformation of cultural values.This research provides theoretical basis and implementation suggestions for the transformation of commercial banks through theoretical research.

Exploring the Development of Financial Inclusion in the Context of Financial Technology

The concept of inclusive finance was proposed and promoted by the United Nations in 2005 with the main purpose of providing services for those who lack good financial services while promoting the economic growth of family enterprises and eliminating social poverty as well as inequality.With the innovation of financial technology and its application in the field of financial inclusion,the new inclusive finance has shown strong vitality and great prospects in recent years.It provides certain ideas and directions for the development of inclusive finance in the banking industry.

A Brief Analysis of the Application of Information Technology in Financial and Economic Management

With the rapid development of network technology and information technology,China has successfully entered the information age.The development of information technology has penetrated into various fields and played a role in accelerating the growth of various industries.In the application and innovation of financial and economic management,informatization has not only created greater opportunities for development,but also significant challenges.It is urgent to make effective changes to further promote the development of financial and economic management.Therefore,the focus of this paper is on analyzing the current situation and importance of applying information technology in financial and economic management as well as proposing specific suggestions to assist financial enterprises in improving their information levels and enhancing their market competitiveness.

Application Technologies and Challenges of Big Data Analytics in Anti-Money Laundering and Financial Fraud Detection

As financial criminal methods become increasingly sophisticated, traditional anti-money laundering and fraud detection approaches face significant challenges. This study focuses on the application technologies and challenges of big data analytics in anti-money laundering and financial fraud detection. The research begins by outlining the evolutionary trends of financial crimes and highlighting the new characteristics of the big data era. Subsequently, it systematically analyzes the application of big data analytics technologies in this field, including machine learning, network analysis, and real-time stream processing. Through case studies, the research demonstrates how these technologies enhance the accuracy and efficiency of anomalous transaction detection. However, the study also identifies challenges faced by big data analytics, such as data quality issues, algorithmic bias, and privacy protection concerns. To address these challenges, the research proposes solutions from both technological and managerial perspectives, including the application of privacy-preserving technologies like federated learning. Finally, the study discusses the development prospects of Regulatory Technology (RegTech), emphasizing the importance of synergy between technological innovation and regulatory policies. This research provides guidance for financial institutions and regulatory bodies in optimizing their anti-money laundering and fraud detection strategies.

A Study on Technology Application and Performance of Small and Medium-sized Enterprises in the Context of Cloud Computing Application-A Case Study of Hotel Industry in Henan,China

This paper examines how the adoption of cloud computing affects the relationship between the technical and environmental capabilities of small and medium-sized enterprises(SMEs)in the tourism industry in Henan Province,China,thereby promoting the stable and sustainable development of the tourism industry,combining the laws of tourism market development,vigorously constructing a smart tourism project,guiding tourism cloud service providers to strengthen the cooperation and contact with the market’s tourism enterprises,introducing and utilizing cloud computing technology,optimizing and improving the functions of various tourism services of the enterprises,and enhancing the processing and analysis of enterprise-related data to provide tourism information.Strengthen the processing and analysis of enterprise-related data to provide tourism information,and further study the adoption of cloud computing and its impact on small and medium-sized enterprises(SMEs)in terms of technology and business environment knowledge,so as to make the best enterprise management decisions and realize the overall enhancement of the enterprise’s tourism brand value.

组织间网络、资源整合与SMEs战略适应能力

文章以组织间关系理论、资源基础理论、动态能力理论为基础,构建了组织间网络、资源整合与科技型中小企业战略适应能力的概念框架,通过大样本的数据调查,运用smart PLS和AMOS软件对概念框架进行信度及效度检验和结构方程模型分析。实证结果显示,组织间网络(组织间网络多样性和组织间网络依赖性)对资源整合(资源获取和资源利用)具有显著的正向影响;资源整合(资源获取和资源利用)与科技型中小企业战略适应能力之间具有显著正向相关关系。