2026 Volume 2 No.2

Strategic Human Resource Information Disclosure and Firm Market Value: A Theoretical Study on the Pathways of Influence
Fengzhen Xu*
School of International Business, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan

Research on Policy Support, Business Environment and Talent Agglomeration Effect in SMEs
Dahao Li*
School of International Business, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan

Business-finance Integration in Public Hospitals: Theoretical Foundations, Conceptual Boundaries, and Practical Pathways
Haoxin Xiu1, 2, Lei Guo2, Wenqian Zhou2, *
1School of Business, Tianjin University of Finance and Economics, Tianjin 300222, China
2Qingdao Municipal Hospital, Qingdao Hospital of University of Health and Rehabilitation Sciences, Qingdao 266011, China

Algorithmic Collusion in Financial Markets: Regulatory Dilemmas and Legal Responses in Digital‑age Securities Markets
Shuhui Wang*
School of Law, Anhui University of Finance and Economics, Bengbu 233000, China

Research on the Accounting Pathway for Resolving ESG Disclosure Dilemmas, Empowering Transformation, and Enhancing Corporate Value in SMEs
Yuhan Zhang*
School of Management, Northwest Normal University, Lanzhou 730070, China

Research on the Impact of E-commerce Pre-sale Final-payment Timing Design on Corporate Working Capital Management: An Analysis Based on Contract Liabilities and Cash Flow
Yi Peng, Lin Tang, Yilin Xie, Yu Wang*, Chenyan Wang
Guangdong Mechanical and Electrical Polytechnic, Guangzhou 510515, China