Journal of Innovations in Economics & Management

As a core strategic element for enterprises to build sustainable competitive advantages, R&D innovation plays a significant role in the construction of national innovation systems and the process of high-quality economic development. However, the phenomenon of corporate R&D manipulation has shown a gradually emerging trend. Such behavior not only undermines the authenticity of accounting information but also leads to structural imbalances in the allocation of innovation resources, thereby impairing long-term corporate innovation capabilities. Based on data from China's A-share listed companies from 2010 to 2023, this study thoroughly investigates the impact of executives' financial background on corporate R&D manipulation and its underlying mechanisms. The findings reveal that executives with financial backgrounds can significantly reduce the level of corporate R&D manipulation, and the power of the chairman positively moderates this relationship. This inhibitory effect is more pronounced in state-owned enterprises and regions with higher tax enforcement intensity. Mechanism analysis indicates that financially experienced executives primarily curb R&D manipulation by improving information disclosure quality and alleviating corporate financing constraints. Further research shows that the inhibitory effect of financially experienced executives on R&D manipulation can promote both the quantity and quality of corporate innovation. This study provides a new perspective for understanding the dual mechanisms of executives' professional backgrounds in R&D manipulation governance and offers micro-level support for improving corporate innovation service systems and strengthening strategic objectives such as intellectual property protection.

Guangxi, with its coastal, riverine, and border advantages, serves as a key hub for China-ASEAN economic and trade cooperation. The rapid development of the digital economy has brought new opportunities for Guangxi's economic growth. Digital trade has become a prominent research topic in recent years. At the regional level, the *"Guangxi Development Plan for the ASEAN-Oriented 'Digital Silk Road' (2021-2025)"* explicitly emphasizes the construction of digital trade promotion platforms and the facilitation of digital trade channels. This study builds upon prior research to systematically review the theory and evolution of digital trade.

The paper analyzes the current state of digital trade development in Guangxi from three perspectives: digital economy growth, international trade levels, and the progress of the Guangxi Pilot Free Trade Zone. By establishing an evaluation index system for Guangxi's digital trade development and applying the entropy-weighted TOPSIS method, the study identifies the most influential factors: digital technology (36.58%), industrial digital trade (24.06%), and digital trade infrastructure (16.69%). Based on these findings, the paper further examines the opportunities and challenges in Guangxi's digital trade development. Finally, it proposes strategies to enhance digital trade, including advancing digital technology R&D and application, strengthening digital infrastructure, fostering digital trade enterprises, and promoting the digital transformation of traditional trade businesses.

In the wave of the new era, the market supervision and management system is undergoing unprecedented changes. Information technology provides efficient and accurate data processing means for market supervision and management, and greatly improves the transparency of supervision and public participation. This paper aims to analyze the problems existing in the traditional market regulation, and further explore the significance and application of information technology in market regulation, in order to provide theoretical support and practical guidance for the construction of a more scientific and efficient market regulation system.

Under the dual background of global economic integration and the construction of Hainan's FTTP, this study explores how Hainan's ports can transform policy dividends into functional competitiveness through comparative analyses of domestic port development models. The study finds that although Hainan ports enjoy the advantages of system innovation in the FTIP (e.g., ship registration reform, bonded fuel refuelling), they significantly lag behind mature ports in the Yangtze River Delta and Pearl River Delta in terms of scale effect, international route density and integration of port, industry and city. Based on the system of Shanghai port opening, Ningbo Zhoushan port regional integration, Shenzhen port industry integration experience, this paper puts forward the differentiation of Hainan port breakout path: First, deepen the system innovation, explore the "Hainan" ship special supervision rules and "South China Sea Shipping Service Corridor"; Second, promote the "Hainan" ship registration reform, the "South China Sea Shipping Service Corridor"; Second, promote the "South China Sea Shipping Service Corridor". "; Second, to promote the "port + culture and tourism" integration and "bonded warehousing + offshore trade" value-added service chain; Third, to strengthen regional synergies, through the western land and sea new channel "to the sea reconstruction The third is to strengthen regional synergy, through the new western land and sea corridor "re-creation of the sea" and the staggered division of labour with the Beibu Gulf port group. The study shows that Hainan needs to build a "system-driven" development paradigm through the synergy of policy empowerment and functional iteration to provide a reference for the transformation and upgrading of small and medium-sized ports, and to help regional ports to develop synergistically under the framework of RCEP.

This study examines the impact of consumers' environmental consciousness, product quality perception, brand trust, government policy support, and brand visibility on brand loyalty and brand value within the context of eco-agricultural products. Through empirical analysis, five hypotheses were tested to determine the significance of each factor. The results reveal that Hypothesis 1 and Hypothesis 5 are supported, indicating that consumers' environmental consciousness positively influences brand trust, while brand visibility has a significant impact on brand value. Additionally, Hypothesis 3 received partial support, showing that one aspect of brand trust has a notable positive effect on brand value. Hypothesis 4 approached significance, suggesting that government policy support may positively influence brand visibility. However, Hypothesis 2 was not supported, as product quality perception showed no significant impact on brand loyalty in this study.

Overall, the findings underscore the importance of brand visibility and environmental consciousness as pivotal elements in building the brand value of eco-agricultural products. These insights offer practical implications for brands aiming to enhance their value and visibility, especially under the increasing emphasis on environmental sustainability. This study provides valuable guidance for eco-agricultural brands to strategically leverage these factors, reinforcing their market position and aligning with the rising consumer demand for environmentally conscious products.

Since the 18th National Congress of the Communist Party, China has made significant progress in achieving an organic integration of green transformation and high-quality development. The introduction of the ESG (Environmental, Social, and Governance) concept has not only expanded the scope of green development but also provided new support for sustainable economic growth, especially after the proposal of carbon peak and carbon neutrality goals. The guiding role of ESG investment has become increasingly prominent. As one of the key factors for corporate sustainable development, ESG performance has attracted widespread attention. Incorporating ESG factors into investment decisions and business strategies can help enhance a company's competitiveness, achieve long-term sustainable growth, and ultimately increase its overall value. This paper uses a sample of listed companies from 2000 to 2022 to empirically analyze the impact of ESG performance on corporate value. Through a literature review and empirical analysis, combined with relevant data and models, this study explores the relationship between ESG performance and corporate value in depth. The research shows that excellent ESG performance contributes to enhancing corporate value; however, in non-state-owned enterprises, there is an inverse relationship between ESG performance and corporate value. Similarly, smaller companies exhibit this reverse relationship, whereas state-owned enterprises and larger companies do not show such an association.

Tax reform in Australia has been a critical element in shaping the country’s economic and social landscape. The article explores the evolution of tax reforms in Australia, with a specific focus on historical initiatives, including the introduction of the Goods and Services Tax (GST) in 2000, and ongoing efforts to address issues such as tax complexity, avoidance, and inequality. Tax reform has proven pivotal in fostering economic growth, enhancing the efficiency of resource allocation, and reducing income inequality. However, it faces challenges, including the need for simplification, addressing tax evasion, and adapting to the global economy. The paper emphasizes that future reforms should focus on improving tax transparency, ensuring fair taxation, and promoting sustainable development. The findings underscore the importance of comprehensive and well-designed tax policies for securing long-term economic prosperity and social equity in Australia.

Should an enterprise account for a foreign exchange forward contract as a financial asset or a hedging instrument? How might different accounting policies impact the firm’s key financial metrics, and could these metrics imply surplus management motives? Furthermore, does this introduce heightened audit risk for auditors when reviewing derivative financial assets? These questions commonly arise in annual audits of listed companies. This paper addresses these concerns by examining the relevant provisions of CAS22 and CAS24, using Greenworks (Jiangsu) Company Limited as a case study. Through a blend of theoretical analysis and practical insights, the paper identifies specific audit risks that certified public accountants should consider when auditing financial derivatives for listed companies. Practical recommendations are also provided to help mitigate audit risks. By offering strategies for the reasonable use of financial derivatives, this paper aims to reduce the audit risks associated with hedging activities, contribute to research in the field, and support the ongoing advancement of the auditing profession.

This paper is based on the theoretical connotation of new quality productivity to build the new quality productivity index system, using the entropy method of 2009-2022 (285 level) municipal panel data of China's new quality productivity level, using Markov transfer probability matrix, exploratory space analysis and convergence model, reveals the overall development trend of China's new quality productivity, regional differences, time and space distribution and evolution and its convergence. The results show that in recent years, the new productivity of all cities in China has shown an upward trend, and the level of new productivity varies greatly among different cities. The level of new productivity in first-tier cities and new first-tier cities leads the country, and the level of cities in the eastern region is higher than that in the central and western regions. At the same time, the new mass productivity in China has the characteristics of σ convergence and spatial condition β convergence. With the support of scientific and technological and institutional innovation, we should accelerate the development of new urban productive forces, strengthen the weak links in the development of new urban productive forces, and accelerate the realization of new urban productive forces.

With the signing and entry into force of the Regional Comprehensive Economic Partnership Agreement (RCEP), China's cross-border e-commerce exports have ushered in new opportunities and challenges. In this paper, through in-depth analysis of the current situation of China's cross-border e-commerce exports under the framework of RCEP, including market size, transaction mode and product structure, we find opportunities such as strong support from government policies, the rapid rise of emerging markets, and the rapid development of digital technology. Then, foreign trade and customs data, such as the official website of the General Administration of Customs of China, are collected through research and studied using statistical analysis methods, which in turn reveals that China's cross-border e-commerce exports have bottlenecks, such as high logistics costs and low efficiency, unsound infrastructure, risks in cross-border payments and settlements, shortage of composite and applied talents, and limited functions of e-commerce platforms. Therefore, development countermeasures and policy recommendations are proposed to improve the cross-border logistics system, optimise the payment and settlement management, cultivate key talents, improve the infrastructure construction, and improve the construction of cross-border e-commerce platforms, with a view to advancing the prosperity and progress of China's cross-border e-commerce industry and its long-term development, to promote the high-quality development of China's foreign trade, and to provide reference for the subsequent research in the related fields.