Shandong University of Finance and Economics

Comprehensive budget performance management reform, budget deviation, and local governance effectiveness: an empirical study

The Comprehensive Budget Performance Management Reform (CBPMR), a major initiative to modernize China’s governance system and capacity, has important implications for local governance effectiveness. Using panel data for 30 Chinese provinces from 2007 to 2023, this study treats th...

Carbon decoupling and heterogeneous emission associations in China’s low carbon pilot cities

As China advances its dual-carbon agenda, low-carbon pilot cities have become important policy laboratories for reconciling economic growth with carbon reduction. Using panel data for 61 Chinese low-carbon city pilots from 2010 to 2020, this study combines the Tapio decoupling mo...

Uncovering the innovation effects and multiple antecedents of employee role orientations in human-generative AI collaboration: a social information processing perspective

Purpose In human-generative AI collaboration (HGAIC), employees can adopt different role orientations to collaborate with GenAI, but it remains unclear how employee role orientations affect their innovation and how they are shaped. Based on social information processing theory (S...

A Primer on Blue Accounting and Finance

This paper examines the relationship between blue accounting and blue finance and its implications for sustainable ocean‐based development. Using a conceptual review of the United Nations Sustainable Blue Economy Finance Principles, major financial instruments, and selected cases...

Unleashing innovation: how fit between organizational generative AI adoption and employee AI literacy drives creative performance

Purpose As organizations increasingly pursue top-down adoption of generative artificial intelligence (GenAI) to drive innovation and efficiency, a key challenge is whether rising GenAI-related job demands are aligned with employees' AI abilities, such as AI literacy, in ways that...

Fueling service initiative: how AI assimilation shapes employees' proactive service behavior through AI crafting

Purpose Artificial intelligence (AI) is fundamentally reshaping how employees engage in service work. However, few studies have examined how AI assimilation (i.e. the extent to which AI technology is integrated and routinized in work activities and processes) affects employees' p...

Agricultural insurance and agri-food value chain resilience in China: the role of rural industrial integration

Climate change and market volatility have heightened the vulnerability of agri-food value chains to recurrent shocks. Using a balanced panel of 31 Chinese provinces from 2011 to 2023, this study examines the association between agricultural insurance coverage and agri-food value...

High-dimensional claim severity modeling with misrepresentation adjustment via deep learning

Abstract In insurance underwriting, applicants may deliberately misrepresent certain risk factors to secure lower premiums. However, from the insurer’s perspective, verifying the true status of these risk factors is both time-consuming and resource-intensive. To address this chal...

Assessing the contribution of nuclear energy to the ecological footprint in China: the role of natural resource consumption and agricultural productivity dynamics

China’s rapidly expanding ecological footprint poses a critical threat to environmental sustainability. Yet the combined roles of natural resource use, nuclear energy, and agricultural inputs in driving this footprint remain insufficiently explored within a unified analytical fra...

Nash Equilibrium Seeking for Feedforward Nonlinear Multi‐Agent Systems Under Event‐Triggered Communication

ABSTRACT This paper investigates the distributed Nash equilibrium seeking problem for a class of feedforward nonlinear multi‐agent systems under event‐triggered communication. In contrast to the existing literature, the systems under investigation exhibit time‐varying characteris...

AI transformation, resource reallocation, and corporate capacity utilization

Artificial intelligence (AI) is reshaping the global economic landscape, prompting China to initiate a new wave of AI application pilot programs. Using the AI Application Pilot Zones policy as a quasi-natural experiment, this study examines the impact of an AI-driven transformati...

Does Digitalization Widen Labor Income Inequality?

ABSTRACT We develop a growth model that endogenizes the occupational choice of workers with different ability levels to study how digitalization affects labor income inequality. The framework incorporates digitalization's multifaceted effects on the economy: (i) it influences eco...

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offerin...

Unconditional Optimal Error Estimates of a Linearized Nonuniform Alikhanov Scheme for Nonlinear Superdiffusion Equations

In this paper, we consider a nonlinear fractional superdiffusion equation involving a Caputo derivative of order α∈(1,2). Solutions to this class of problems typically exhibit weak singularities near the initial time. To handle this singularity, we introduce an auxiliary variable...

How employees' AI use contributes to digital-enabled innovative performance

Purpose This paper aims to examine the relationship between employees' use of artificial intelligence (AI) for work and digital-enabled innovative performance (DEIP) from the perspective of employee engagement and trust in AI. Based on these perspectives, this study identifies sp...

A New Multi‐Objective Ensemble System for Geoscience Resource Price Forecasting: Evidence from the Green Metal Market

ABSTRACT Green metals are an important type of geoscience resource and also essential components for building a clean energy future. However, their substantial price fluctuations make accurate price forecasting a crucial decision‐making enabler for energy transitions. Previous st...