Call for papersThe 2026 special issue on Climate & Health is open for submissions.Learn more
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…
Quanfeng Qiu
This article uses 2008-2018 data from China’s commercial banks to analyze the impact of shadow banking on banks’ loan loss provisions. The results of this study show that shadow banking is significantly positively correlated with the loan loss provisions for…
Yini Chen
The social security relies on public finance. However, the benefits of urban and rural basic endowment insurance in China ha ve been at a low level since the establishment in 2014. This article explores the possibility of improving pension based on the view o…
Lei Lei
This paper uses a random - effects model and takes 224 listed companies in China from 2002 to 2017 as a sample to empirically study the relationship between the corporate income tax shield effect and corporate capital structure in China. It is found that the…
Dengjie Dang
This article mainly stud ies the impact of environmental subsidies on enterprises’ green investment from a micro level, and the relationship between the two when the industry attributes and local government environmental preferences are different. Empirical a…
Fangfang Liao
Company can not only make charity donation, but also carry out volunteer service to perform philanthropic responsibilities. So how do company’s philanthropic activities affect its financial performance? This paper uses data of Chinese A share listed companies…
Zhuowen Huang, Ya Liu
This paper uses a software system Enterprise Value Creation (EVC) as a basis for a reform of the new teaching method called Network Teaching Model of Accounting Management Practice. This study’s purpose of cultivating such talents is to reform the existing ma…
Cem Canel, Selahattin Güriş, Recep Öktem, Burak Güriş, Begüm Öktem, Yaşar Serhat Yaşgül, Muhammed Tıraşoğlu
Global warming has become one of the most critical factors affecting the world, especially in the last decade. Therefore, it is of great importance to analyze the impact of global warming and take measures. The main factor leading to global warming is conside…
Baokun Dan
Parents are the bearers and investors of their children’s education expenditures. It is important to discuss the impact of mothers’ labor participation on the educational investment behavior of families. Actually. This paper uses the 2010 Chinese Family Panel…
Han Wu
This paper adopts the sample of heavily polluting industry listed companies’ data from 2013 to 2018, takes the amount of investment related to environmental protection in “projects under construction” divided by the capital stock as the proxy variable of envi…
Bin Lu
The influencing factors of audit opinions have always been the focus area of academic research. This article categorizes research by Chinese and international scholars, and analyzes the research status of audit opinions. Starting from the factors that affect…
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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.
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