Issue 6 (December)

This study explores the synergistic impacts of innovation and entrepreneurship on marketing performance, combining empirical analysis with Ordinary Least Squares (OLS) regression. The research is based on data collected through a structured questionnaire targeting innovation activities, entrepreneurial efforts, and marketing performance across firms of varying sizes and industries. The study tests three key hypotheses: (1) innovation activities have a positive impact on marketing performance; (2) entrepreneurial activities have a positive impact on marketing performance; and (3) the synergy between innovation and entrepreneurship significantly enhances marketing performance.

The results strongly support all hypotheses, revealing that innovation activities contribute substantially to improving market share, customer satisfaction, and brand recognition. Entrepreneurial activities also positively influence marketing performance by enhancing market adaptability and competitiveness. Furthermore, the interaction between innovation and entrepreneurship amplifies their individual effects, demonstrating a significant synergistic relationship that boosts market penetration and organizational success.

The findings highlight the importance of integrating innovation and entrepreneurship strategies to achieve superior marketing outcomes. Firms are advised to foster a supportive organizational culture that leverages these activities collectively, ensuring sustained competitiveness in dynamic markets. The study provides both theoretical insights and practical recommendations, offering a comprehensive framework for understanding the interplay of innovation and entrepreneurship in driving marketing performance. Future research may consider extending this work with longitudinal data and sector-specific analyses to further validate the conclusions.

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.