Based on the data of A-share listed companies from 2013 to 2022, the multi-period DID method and the central ecological environment protection inspection were used as a natural experiment to analyze the impact mechanism of the “combination of coercion and public participation” type of environmental accountability on the financialization of enterprises. The study finds that environmental accountability significantly inhibits the financialization of heavily polluting firms. Its path of action is realized through improving the quality of environmental information disclosure. Corporate technological innovation positively strengthens the inhibitory effect of accountability on financialization but does not modulate the mediating effect of information disclosure. The heterogeneity analysis shows that the inhibitory effect of environmental accountability is more significant under the high level of marketization and the strong linkage between the government and the enterprises.

Data factor allocation is an important driving force of enterprise digital technology innovation, and is gradually regarded as the core production factor of new quality productivity because of its significant multiplier effect and innovation engine. Taking enterprise data factor allocation as the starting point, listed manufacturing enterprises from 2011 to 2022 were selected as samples to empirically study the relationship between data factor allocation and enterprise new quality productivity, and the intermediary mechanism effect was studied from the two dimensions of digital technology innovation quantity and quality. It is found that data factor allocation of manufacturing enterprises can effectively promote the improvement of new quality productivity of enterprises, especially for state-owned enterprises, high-tech enterprises and the eastern region. The mechanism effect test shows that data element allocation can improve the new quality productivity of enterprises through the “incremental quality improvement” effect of digital technology innovation. In order to promote the formation of new quality productivity, it is suggested that manufacturing enterprises actively integrate the “data factor x” action, improve the level of data factor allocation, promote the synergy between data and technology factors, and promote the double improvement of the quantity and quality of digital technology output.

Based on the resource-based view and dynamic capability theory, using large sample survey data from high-tech manufacturing enterprises, the mechanism and boundary conditions of the impact of digital orientation on new product development(NPD) performance was empirically analyzed. The results show that digital orientation has a positive impact on NPD performance.Organizational agility partially mediates the relationship between digital orientation and NPD performance.Top management team heterogeneity not only enhances the positive impact of digital orientation on organizational agility, but also strengthens the mediating path of organizational agility between digital orientation and NPD performance, that is, top management team heterogeneity plays a moderated mediating role. The research conclusion can provide theoretical and practical guidance for enterprises to effectively improve NPD performance under the drive of digitalization.

With the development of information technology, data has become a valuable asset. Conducting a comprehensive and objective evaluation of the value of data assets has become a current research hotspot. Taking Internet enterprises as the research object, after comparing data asset evaluation methods, the multi-period excess earnings model was selected to evaluate the value of data assets of Internet enterprises. Due to the deficiencies of the traditional model such as unclear contribution amount and difficult determination of the income period, ANP (analytic network process) was introduced for secondary differential division to effectively subdivide the income contribution amount of data assets. The Pearl curve was used to determine the income period. An improved multi-period excess earnings method-based data asset value evaluation model for Internet enterprises is proposed. The research results show that the improved model can effectively solve the problem of inaccurate evaluation and provide methodological support for the asset value evaluation of Internet enterprises.

Based on 30 provincial-level panel data in China from 2013 to 2022, Focusing on the mechanisms research, AI affects employment in the service sector was examined. The results show that the impact of AI on service industry employment from a national perspective roughly shows a U-shaped relationship and still holds after considering indigeneity issues and robustness tests. In terms of micro-mechanisms, AI positively promotes service industry employment by affecting the structure of the service industry. The extended discussion suggests that the application of AI has a significant positive employment promotion effect on middle-skilled and high-skilled labor force employment in the service industry. In addition, the potential of modern service industry to absorb labor force employment continues to rise compared with traditional service industry. The extended discussion shows that the application of AI has a significant positive effect on the employment of middle-skilled and high-skilled labor in the service industry. In addition, the absorption potential of the modern service industry compared with the traditional service industry for the employment of the labor force continues to rise.

Coordinating the relocation of Beijing's non-essential capital city functions with Xiong'an New Area's own development is the key for achieving Xiong'an's strategic target of “national project of millennial significance,” and it provides the fundamental guideline for building a high-quality and modern socialist city. The progress of non-capital-function relocation to Xiong'an was reviewed, the emerging situation and challenges were analyzed, and the urban development momentum theory to examine domestic and international new-city experiences was drawn on. It delineates three stages for the development of Xiong'an, identifies the core drivers and priorities for each stage, and offers recommendations for the next phase on how to advance both functional relocation and local development in tandem.

In the context of the digital economy and VUCA(volatility, uncertainty, complexity, ambiguity) era, digitally empowering operations management has become an important strategy for manufacturing enterprises to operate steadily and develop efficiently, but there is still insufficient research in academia on whether and how digital capabilities (DC) can improve enterprise operational performance (OP). Based on the theory of dynamic capabilities, questionnaire survey data from manufacturing enterprises in China was used to empirically analyze the influence mechanism and boundary conditions of DC on OP. The results indicate that DC (intelligence capability, connectivity capability and analysis capability) have a positive impact on OP, supply chain resilience (SCR) partially mediates the relationship between DC and OP. Strategic matching positively moderates the impact of connectivity capability and analytical capability on SCR, but has no significant moderating effect on the relationship between intelligence capability and SCR. These results can provide important practical implications for effectively promoting enterprise OP under the digital context.

The data of A-share listed manufacturing enterprises from 2012 to 2021 were selected to empirically test the impact and mechanism of digital transformation on green ambidextrous innovation. The results show that digital transformation promotes green ambidextrous innovation of manufacturing enterprises, and its promotion effect on green substantive innovation is greater than that of strategic innovation. The mechanism test shows that the scale and social responsibility of enterprises positively regulate the role of digital transformation in promoting green ambidextrous innovation. The government regulation is positively adjusting strategic innovation. The heterogeneity test shows that digital transformation plays a greater role in promoting the substantive green innovation of light polluting enterprises. It plays a greater role in promoting strategic green innovation of heavily polluting enterprises.

Taking panel data from 39 listed commercial banks in China from 2013 to 2022, and empirical methods were used to study the impact and mechanism of digital finance development on the operational performance of commercial banks. The research results indicate that digital finance can significantly promote the improvement of operational performance of listed commercial banks. Digital finance has had a significant negative impact on the operational performance of commercial banks in the central and western regions. The impact of digital finance on the operational performance of state-owned commercial banks, joint-stock commercial banks and local commercial banks varies. The level of risk-taking plays a fully mediating role in the impact of digital finance on the operational performance of commercial banks.

A comprehensive evaluation index system was developed for assessing the intelligent innovation capabilities of enterprises, integrating data from A-share listed companies and artificial intelligence policies spanning 2010 to 2022.Employing a multi-period difference-in-differences(DID) approach, the effects and mechanisms were investigated through which artificial intelligence policies enhanced enterprise intelligent innovation capabilities. The findings indicate that these policies facilitate improvements in such capabilities by optimizing resource allocation and signaling positively via three primary channels, which are alleviating financing constraints, augmenting research and development investments, and fostering talent aggregation. Notably, the impact is more pronounced among firms located in eastern regions as well as those classified as SRDI, manufacturing, or information technology enterprises. The conclusions drawn from this research offer significant insights for industrial policy formulation and strategies aimed at bolstering enterprise-level intelligent innovation.