About the Conference Proceedings Series
The Proceedings Series publishes peer-reviewed papers presented at the Exploring Science conferences. These proceedings are a valuable resource for the scientific community, providing access to the latest research findings, innovative methodologies, and interdisciplinary studies.
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Current Issue
Vol. 17 (2026): Proceedings of the International Conference on Research in Accounting, Finance and Management (ICRAFM 2026)
Articles
Impact of Energy Transition on Regional Carbon Emissions: Evidence from China
Abstract 175 | PDF Downloads 76 | DOI: https://doi.org/10.70267/icfmb.2026170113Page 1-13
The Economics of Digital Platform Advertising Design: A Review of the Synergistic Mechanism of Form, Context Matching, and Long-Term Value
Abstract 232 | PDF Downloads 87 | DOI: https://doi.org/10.70267/icfmb.2026171420Page 14-20
The Impact of Government Health Expenditure on Economic Growth
Abstract 152 | PDF Downloads 73 | DOI: https://doi.org/10.70267/icrafm.2026172131Page 21-31
Enterprise Digital Transformation and Earnings Management: A Review and Outlook
Abstract 175 | PDF Downloads 97 | DOI: https://doi.org/10.70267/icrafm.2026173240Page 32-40
Be Wary of the Overfitting Trap: A Comparative Study between XGBoost and LSTM to Predict Stock Rise and Fall
Abstract 31 | PDF Downloads 21 | DOI: https://doi.org/10.70267/icrafm.2026174150Page 41-50
The Impact of Digital-Intelligent Transformation on ESG Performance
Abstract 32 | PDF Downloads 12 | DOI: https://doi.org/10.70267/icrafm.2026175165Page 51-65
From Academic Factor Portfolios to Investable Factor Products: Return Differences, Mapping Losses, Implementation Frictions, and a Conditional Framework
Abstract 35 | PDF Downloads 24 | DOI: https://doi.org/10.70267/icrafm.2026176676Page 66-76
A Review of Research on Large Language Model-Assisted Identification of Green Bond Greenium
Abstract 41 | PDF Downloads 22 | DOI: https://doi.org/10.70267/icrafm.2026177791Page 77-91
A Study on the Problems and Countermeasures in the Implementation of Green Credit Policies at Bank of Beijing—A Case Study Based on 2017–2024 Data
Abstract 28 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.20261792107Page 92-107
Risk Prevention and Control of BYD’s Financial Shared Service Center from the Perspective of Data Governance
Abstract 28 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.202617108114Page 108-114
Research on the Impact of Digital-Real Technology Integration on Accounting Conservatism
Abstract 26 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.202617115128Page 115-128
The Impact of Top Management Team Technical Background on Corporate Innovation: Evidence from China
Abstract 26 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617129142Page 129-142
The Impact of Corporate Digital Transformation on Innovation Efficiency: Evidence from Chinese Listed Companies
Abstract 25 | PDF Downloads 10 | DOI: https://doi.org/10.70267/icrafm.202617143153Page 143-153
The Impact of Tax Administration on Corporate Financialization
Abstract 25 | PDF Downloads 12 | DOI: https://doi.org/10.70267/icrafm.202617154164Page 154-164
Analysis of the Impact of Different Family Structures on the Number of Commercial Insurance Purchases
Abstract 21 | PDF Downloads 12 | DOI: https://doi.org/10.70267/icrafm.202617165170Page 165-170
The Impact of Financial Shared Services on Stock Price Synchronicity
Abstract 36 | PDF Downloads 12 | DOI: https://doi.org/10.70267/icrafm.202617171178Page 171-178
Supply Chain Finance and Corporate Financial Performance: Causal Identification Based on the Instrumental Variable Method
Abstract 26 | PDF Downloads 14 | DOI: https://doi.org/10.70267/icrafm.202617179186Page 179-186
The Impact of Financial Literacy on Household Asset Allocation across Heterogeneous Groups: An Empirical Analysis from the Heterogeneity Perspective
Abstract 30 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617187198Page 187-198
From Demographic Dividend to Industrial Transformation: A Forty-Year Review of Low-Cost Labor and the Development of China’s Electronics Assembly Industry
Abstract 30 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617199207Page 199-207
“Weak Narrative, Strong Symbols”: Pop Mart’s Practical Rebellion against and Theoretical Revision of Brand Narrative Theory
Abstract 24 | PDF Downloads 12 | DOI: https://doi.org/10.70267/icrafm.202617208215Page 208-215
Discussion on Driver Behavior Norms and Platform Optimization Paths for Ride-Hailing Services from the Perspective of Destination Discrimination
Abstract 25 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617231248Page 231-248
The Impact of Cross-border E-commerce Comprehensive Pilot Zones on Enterprise Innovation Capability: An Empirical Study Based on Staggered DID
Abstract 30 | PDF Downloads 16 | DOI: https://doi.org/10.70267/icrafm.202617249263Page 249-263
From Tool Embedding to System Reconstruction: The Dual Effects of Digital Transformation on Enterprise Management Efficiency
Abstract 25 | PDF Downloads 11 | DOI: https://doi.org/10.70267/icrafm.202617282289Page 282-289
Overpackaging in the E-commerce Era: Drivers, Multidimensional Impacts, and Mitigation Strategies
Abstract 30 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617290294Page 290-294
The Impact of Interest Rate Movements on Bank Profitability: A Literature Review
Abstract 34 | PDF Downloads 24 | DOI: https://doi.org/10.70267/icrafm.202617295302Page 295-302
Research on Core Competitiveness and Sustainable Development Strategies of Pop Mart
Abstract 32 | PDF Downloads 25 | DOI: https://doi.org/10.70267/icrafm.202617303309Page 303-309
The Influence of Emotional Attachment and Situational Factors on Consumers’ High Spending Intention Toward Pets: Evidence from Shanghai
Abstract 44 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617310318Page 310-318
From Celebrity Endorsement to Influencer Marketing: Rethinking Endorser Typology in the Social Media Era
Abstract 48 | PDF Downloads 25 | DOI: https://doi.org/10.70267/icrafm.202617319327Page 319-327
The Impact of Prepositioned Warehouse Layout on Consumers’ Purchase Decisions in Instant Retail: A Case Study of Meituan Flash Buy
Abstract 28 | PDF Downloads 16 | DOI: https://doi.org/10.70267/icrafm.202617328334Page 328-334
Cursed Beliefs and Asset Price Bubbles in Sequential Trading Markets: A Theoretical Framework of Belief Formation and Market Dynamics
Abstract 32 | PDF Downloads 23 | DOI: https://doi.org/10.70267/icrafm.202617335340Page 335-340
A Study on the Predictive Power of MD&A Text Features on the Future Profitability of A-Share Listed Companies
Abstract 35 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617341350Page 341-350
Internal Control in Auto Parts Manufacturing Under Digital Transformation: A Review
Abstract 27 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.202617351358Page 351-358
The Impact of Cross-border E-commerce Platform Governance on the International Performance of SMEs
Abstract 25 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617359365Page 359-365
The Integrated Effect of Timing, Ecosystem Location and Leadership on Tesla’s Growth: A Multi-Source Case Analysis
Abstract 27 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617366372Page 366-372
Analysis and Comparison of the Role Mechanism of Chinese and American Economics in Social Development: Impact, Opportunities and Challenges
Abstract 33 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617373380Page 373-380
The Paradox of Algorithmic Pricing: How “Big Data Price Discrimination” Affects Consumer Trust and Repurchase Intention
Abstract 29 | PDF Downloads 21 | DOI: https://doi.org/10.70267/icrafm.202617381387Page 381-387
A Study on the Application of the Chain Ladder Model in Non-Life Insurance Loss Reserves: From a Python Implementation Perspective
Abstract 24 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617388393Page 388-393
A Review of Financial Fraud Detection Methods Based on Machine Learning
Abstract 31 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617401407Page 401-407
The Impact of Digital Payment Development on Financing Constraints of Micro and Small Enterprises: An Empirical Analysis Based on Chinese Data
Abstract 22 | PDF Downloads 10 | DOI: https://doi.org/10.70267/icrafm.202617408415Page 408-415
From Herding to Overconfidence: An Analysis of Retail Investor Behavior in Korea's KOSPI Bull Market
Abstract 30 | PDF Downloads 16 | DOI: https://doi.org/10.70267/icrafm.202617416421Page 416-421
Digital Transformation, Information Systems, and Supply Chain Resilience: A Case Study of Caterpillar
Abstract 31 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617422429Page 422-429
Auditable Economic Data Analytics for Acquisition Premiums: A Provenance-Aware SEC Filing Study
Abstract 21 | PDF Downloads 10 | DOI: https://doi.org/10.70267/icrafm.202617430436Page 430-436
Heterogeneous ESG Disclosure and Risk Diversification in Cross-Industry Portfolios: A Review
Abstract 23 | PDF Downloads 19 | DOI: https://doi.org/10.70267/icrafm.202617437443Page 437-443
PE/VC Board Governance and Corporate Value—A Literature Review Based on the Technology and Internet Industry
Abstract 19 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617444451Page 444-451
From Black-Scholes to Jump-Diffusion: A Narrative Review of Option pricing Model Evolution
Abstract 35 | PDF Downloads 37 | DOI: https://doi.org/10.70267/icrafm.202617452458Page 452-458
Put-Call Parity Violations and Market Frictions in China's SSE 50 ETF Options Market: Evidence from the AI Boom of 2023
Abstract 36 | PDF Downloads 16 | DOI: https://doi.org/10.70267/icrafm.202617459467Page 459-467
The Impact of Urbanization Level on Residents' Income: A Comparative Analysis between China and the United States
Abstract 23 | PDF Downloads 10 | DOI: https://doi.org/10.70267/icrafm.202617468475Page 468-475
User Generated Content and Consumer Purchase Decisions in Social Media Marketing: A Narrative Review of Trust and Perceived Risk Mechanisms
Abstract 34 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617476484Page 476-484
Truck-Drone Collaborative Delivery Strategies in Rural Last-Mile Logistics: A Constraint Theory and Contingency Theory Review
Abstract 39 | PDF Downloads 20 | DOI: https://doi.org/10.70267/icrafm.202617485492Page 485-492
Analysis on the Business Model of Medical Big Data Enterprises
Abstract 22 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617493500Page 493-500
Balanced Regional Growth in China through Optimized Resource Allocation and Industrial Restructuring
Abstract 31 | PDF Downloads 14 | DOI: https://doi.org/10.70267/icrafm.202617501508Page 501-508
Leakage-Controlled Chronological Evaluation of Hybrid Option Pricing Models
Abstract 25 | PDF Downloads 26 | DOI: https://doi.org/10.70267/icrafm.202617517523Page 517-523
Leakage-Controlled Evaluation of Cross-Temporal Multimodal Fusion for Stock Movement Prediction
Abstract 30 | PDF Downloads 25 | DOI: https://doi.org/10.70267/icrafm.202617524531Page 524-531
Distinguish the Investment Value of Listed Companies Through Financial Statements
Abstract 34 | PDF Downloads 22 | DOI: https://doi.org/10.70267/icrafm.202617532540Page 532-540
Chronology-Constrained Residual Option Pricing with Local Strike-Shape Diagnostics across BTC and ETH Windows
Abstract 20 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.202617541548Page 541-548
The Psychology of Decision-Making: How Emotions Influence Financial Choices
Abstract 31 | PDF Downloads 25 | DOI: https://doi.org/10.70267/icrafm.202617549553Page 549-553
Digital-Resource Disclosure and Subsequent Firm Outcomes: A Resource-Based Analysis of U.S. Incumbents
Abstract 20 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617554560Page 554-560
The Release of GPT-4 and Trading Activity in U.S. Equity Markets
Abstract 17 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617561570Page 561-570
The Impact of Fan Economy on Consumer Spending Behavior: A Case Study of QQ Music
Abstract 30 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.202617571580Page 571-580
A Review of Internationalization Marketing Strategies of African Local Enterprises from the Perspective of Capital Flows
Abstract 25 | PDF Downloads 14 | DOI: https://doi.org/10.70267/icrafm.202617581590Page 581-590
A Review of WTO Dysfunction under Power Politics: U.S. Evasion Strategies and Institutional Outlook
Abstract 22 | PDF Downloads 19 | DOI: https://doi.org/10.70267/icrafm.202617591598Page 591-598
Valuation Engines Under Market Incompleteness: An Empirical Benchmark of High-Order Option Pricing in Digital Asset Markets
Abstract 26 | PDF Downloads 27 | DOI: https://doi.org/10.70267/icrafm.202617599608Page 599-608
ESG Disclosure and Corporate Governance: A Review of Financial Performance and Market Reactions
Abstract 31 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617609617Page 609-617
The Phenomenon of Young People’s Advanced Consumption and Analysis of Financial Management Countermeasures
Abstract 21 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617618625Page 618-625
SCOPE-Intent: Segment-Conditioned Probability Calibration for E-Commerce Purchase and Repurchase Prediction
Abstract 22 | PDF Downloads 20 | DOI: https://doi.org/10.70267/icrafm.202617626633Page 626-633
A Literature Review of Firm Innovation and Industrial Reform Driven by the Digital Economy
Abstract 22 | PDF Downloads 14 | DOI: https://doi.org/10.70267/icrafm.202617634640Page 634-640
Can Digital-Transformation Disclosure Improve Following-Year ROA Estimation? A Small-Sample Machine-Learning Study of Chinese Listed Restaurant Firms
Abstract 20 | PDF Downloads 13 | DOI: https://doi.org/10.70267/icrafm.202617641648Page 641-648
Disruptive Innovation in Digital Platform Markets: A Review of the Literature
Abstract 32 | PDF Downloads 14 | DOI: https://doi.org/10.70267/icrafm.202617649654Page 649-654
An Evidence-Bounded Framework for a Proposed Functional-Coffee Launch: The Costa Coffee Case
Abstract 23 | PDF Downloads 21 | DOI: https://doi.org/10.70267/icrafm.202617655661Page 655-661
Labor Market Dynamics and Consumer Behavior: A Micro-economic Analysis
Abstract 29 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617662669Page 662-669
R&D Expenditure and Revenue-Based Productivity: Measurement Sensitivity in a Pilot of Shenzhen-Listed Firms
Abstract 23 | PDF Downloads 14 | DOI: https://doi.org/10.70267/icrafm.202617670677Page 670-677
Marginal Specification and Tail Dependence in Equity Markets
Abstract 21 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.202617678685Page 678-685
A Holdings-Based Commitment Proxy and Reported Portfolio Rebalancing: Evidence from Form 13F Managers
Abstract 25 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617686692Page 686-692
A Literature Review on Research on the Causes and Resolution of Adverse Selection from the Perspective of Asymmetric Information
Abstract 33 | PDF Downloads 19 | DOI: https://doi.org/10.70267/icrafm.202617693698Page 693-698
Digital Financial Capability and Household Wealth Portfolio Diversification in China: Evidence from a CHFS-Derived Balanced Panel
Abstract 26 | PDF Downloads 18 | DOI: https://doi.org/10.70267/icrafm.202617699705Page 699-705
Business Model Innovation Analysis of Adidas from the Perspective of the Business Model Canvas
Abstract 28 | PDF Downloads 26 | DOI: https://doi.org/10.70267/icrafm.202617706714Page 706-714
A Review of the Impact of “High Deposits and High Loans” on Earnings Management from the Perspectives of Financing Constraints and Equity Financing Dependence
Abstract 27 | PDF Downloads 15 | DOI: https://doi.org/10.70267/icrafm.202617715720Page 715-720
Investor Sentiment and Momentum Across Market States
Abstract 25 | PDF Downloads 28 | DOI: https://doi.org/10.70267/icrafm.202617721728Page 721-728
Efficient Momentum Resilience: A WRDS-Based Test of a Composite Equity Factor
Abstract 31 | PDF Downloads 35 | DOI: https://doi.org/10.70267/icrafm.202617729739Page 729-739
The WTO Appellate Body Crisis: Causes, Consequences and the Future of Dispute Settlement
Abstract 31 | PDF Downloads 20 | DOI: https://doi.org/10.70267/icrafm.202617740746Page 740-746
Digital Channels as Sustaining Innovation: An Analysis of the True Drivers of Transformation in Traditional Banking
Abstract 25 | PDF Downloads 16 | DOI: https://doi.org/10.70267/icrafm.202617747753Page 747-753
Theoretical evolution and empirical integration of minimum wage employment effect -- Based on the literature review of OECD countries
Abstract 28 | PDF Downloads 22 | DOI: https://doi.org/10.70267/icrafm.202617754759Page 754-759
Machine Learning for Binary Classification of Daily Stock Price Movements in the Chinese A-Share Market: A Narrative Review
Abstract 38 | PDF Downloads 32 | DOI: https://doi.org/10.70267/icrafm.202617767775Page 767-775
Evaluating the Marketing and Behavioral Drivers Behind the Success of Doubao in ByteDance Among Generation Z in China
Abstract 21 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617776785Page 776-785
Auditing Strategic-Renewal Disclosure in SEC 10-K Reports: A Traceable Text-Analytic Framework
Abstract 25 | PDF Downloads 16 | DOI: https://doi.org/10.70267/icrafm.202617786793Page 786-793
Research on the Transformation of China's Employment Structure under the Background of Artificial Intelligence: A Task Perspective
Abstract 32 | PDF Downloads 20 | DOI: https://doi.org/10.70267/icrafm.202617794799Page 794-799
A Comparative Study of Supply Chain Configurations for Fast Fulfillment in E-commerce: Evidence from JD.com and Amazon
Abstract 29 | PDF Downloads 14 | DOI: https://doi.org/10.70267/icrafm.202617800808Page 800-808
Model Risk in European Union Allowance Futures and Options: From Black–76 to Institutionally Grounded Models—A Critical Structured Review
Abstract 29 | PDF Downloads 17 | DOI: https://doi.org/10.70267/icrafm.202617809818Page 809-818