A Study on the Accounting Treatment and Countermeasures for Carbon Emission Allowances of Key Emitting Enterprises in Light of Information Disclosure Requirements

Shi Yuhan^*

Abstract | References | PDF | HTML | Pub. Date: Oct 9, 2026

DOI: 10.23977/acccm.2026.080201 | Downloads: 1 | Views: 53

The Nonlinear Governance Effect of ESG Rating Divergence: Evidence from Accounting Conservatism

Yong Liao^*

Abstract | References | PDF | HTML | Pub. Date: Sep 30, 2026

DOI: 10.23977/acccm.2026.080120 | Downloads: 0 | Views: 167

Individual Capabilities and Corporate Human Capital in the Context of Human-AI Collaboration

Yuan Song^*

Abstract | References | PDF | HTML | Pub. Date: Jul 3, 2026

DOI: 10.23977/acccm.2026.080119 | Downloads: 5 | Views: 401

Optimization of Internal Control System in Public Institutions Based on the Perspective of Business Finance Integration

Zhang Hui^*

Abstract | References | PDF | HTML | Pub. Date: Jun 19, 2026

DOI: 10.23977/acccm.2026.080118 | Downloads: 14 | Views: 477

Synergistic Coupling Effects between Rural PPP Implementation and Local Corporate Assistance: Evidence from Matched County-Level Cross Samples in Guangdong

Jyh-Harng Shyng^*

Abstract | References | PDF | HTML | Pub. Date: Jun 15, 2026

DOI: 10.23977/acccm.2026.080117 | Downloads: 4 | Views: 445

The Impact of Supply Chain Concentration on a Company's Risk-Taking Capacity

Weiwei Liu^*

Abstract | References | PDF | HTML | Pub. Date: Jun 8, 2026

DOI: 10.23977/acccm.2026.080116 | Downloads: 7 | Views: 530

The Impact of Current Lease Standards on Airlines: A Case Study of X Airlines

Xinyi Zhou^*

Abstract | References | PDF | HTML | Pub. Date: Jun 5, 2026

DOI: 10.23977/acccm.2026.080115 | Downloads: 10 | Views: 877

A Study on the Mechanism between Digital Transformation and Green Innovation under Financing Constraints

Lusu Zhang^*

Abstract | References | PDF | HTML | Pub. Date: Jun 3, 2026

DOI: 10.23977/acccm.2026.080114 | Downloads: 5 | Views: 588

Research on the High-Quality Development of Cross-Border E-Commerce Platforms Empowered by Digital Technologies

Yuehong Tian, Guangjing Tan^*

Abstract | References | PDF | HTML | Pub. Date: Jun 1, 2026

DOI: 10.23977/acccm.2026.080113 | Downloads: 14 | Views: 582

From Financial Compliance to Value Creation: Internal Audit Empowering Procurement Cost Control in Manufacturing

Zhou Yun^*

Abstract | References | PDF | HTML | Pub. Date: May 15, 2026

DOI: 10.23977/acccm.2026.080112 | Downloads: 26 | Views: 577