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Modern Economy (ME) is an international journal dedicated to the latest advancements in all areas of international economics. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of mod…
Joanna Goard
Lie symmetry methods are used to find a closed form solution for in-arrears swaps under the 3/2 model . As well, approximate solutions are found for short-tenor in-arrears caplets and floorlets under the same interest rate model. Comparisons are made of the a…
Qingjie Liu, Dexiao Ren
The paper extracts the principal component of China’s expenditure per capita of local government based on the factor and cluster analysis method, to determine the structure of fiscal expenditure by category of basic services, senior services, economics, resou…
Ting Shang
During the past 30 years, the world’s economy developed rapidly, but the formulation of accounting standards often could not keep up with the pace of economic development as the continuous innovation of financial instruments or derivatives financial instrumen…
Weiwei Huang
This article selects the empirical data from Shanghai A share, using multiple linear regression model to discuss the impact to the quality of the internal control self-assessment report from four aspects of the characteristic of the independent directors. The…
Frederick Betz, Elias Carayannis
During the Euro Crisis which began in 2009 and is still continuing in 2015, Greece provided an interesting case of an empirical test of some macro-economic theories—particularly the theory underpinning the European Union (EU) policy of “austerity”. Fiscal aus…
Cristina Gosio, Ester C. Lari, Marina Ravera
The paper deals with the optimal proportional reinsurance in a collective risk theory model involving two classes of insurance business. These classes are dependent through the number of claims. The objective of the insurer is to choose an optimal reinsurance…
Daniel A. Revollo-Fernández
This paper estimates the economic value that national and international birdwatchers have to keep an urban wetland in this case, Xochimilco (Mexico), as a place of rest, food and/or shelter for migratory birds from North America. For this purpose, it is resor…
Taegi Kim, Dan Meng
This paper analyzes the dynamic changes of China’s export specialization during the period of 1987-2011. China’s exports have increased rapidly from 1.60 percent of the world market in 1987 to 10.31 percent in 2011. China’s export specialization has changed f…
Shengnan Wang
This paper mainly considers key factors in company governance and profit management based on the company scale and finance risk. The empirical analysis indicates that higher company governance level can reduce company agency cost and audit risk, so the audit…
Ruting Feng
This article selects IPO firms of China GEM in 2009-2014 as the research object, using cross sectional modified Jones model to measure accrued earnings management, with the multiple regression method to discuss the effect of venture capital (VC) on earnings m…
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Modern Economy (ME) is an international journal dedicated to the latest advancements in all areas of international economics. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of mod… All articles are open access under a CC BY 4.0 licence, with authors retaining copyright.
Authors submit their manuscript, metadata, and declarations through the portal. There is no submission fee.
The editorial office screens the manuscript for scope, completeness, and formatting before assigning a handling editor.
At least two independent reviewers evaluate the manuscript under single-blind review. Where revisions are required, authors respond point by point.
On acceptance the article processing charge is invoiced and the CC BY 4.0 copyright handover is signed.
The article is copyedited, typeset, and given a DOI, then publishes open access with a permanent link.
Manuscripts must be original and not under consideration elsewhere. Submit in Microsoft Word or LaTeX with figures at 300 dpi minimum. Structure research articles as Abstract, Introduction, Methods, Results, Discussion, and References.
Use the journal's numbered (Vancouver) reference style. Cite sources consecutively in the order they appear, and ensure every reference is complete and retrievable.
Declare all funding sources, conflicts of interest, and ethical approvals (including informed consent and animal-care statements where applicable).