A. Lindawati, Vega Ramadhani, Helda Oktavianie, Veren Kathera
The Research aimed to find out the effect of green accounting application and corporate social responsibility disclosure toward profitability of LQ 45 Companies in Indonesia. The independent variable were green accounting variable and CSR disclosure which its’ green accounting in this research were environmental performance and environmental cost, while the dependent variable was profitability that proxied by Return on Asset (ROA) and Return on Equity (ROE). The Research objects were the LQ45 Listed on Indonesia Stock Exchange within 2016-2020 period. The Sampling technique was purposive sampling and the total sample obtained 15 sample companies, while the data analysis techniques were descriptive statistic, classic assumption test, multiple regression analysis and hypothesis test. The Research result showed that the environmental performance positively effect profitability is proxied by ROA and ROE. While environmental cost and corporate social responsibility disclosure did not have significant affect profitability proxied by ROA and ROE.
{"title":"The Effect of Green Accounting and CSR Disclosure to Profitability of LQ 45 Companies in Indonesia","authors":"A. Lindawati, Vega Ramadhani, Helda Oktavianie, Veren Kathera","doi":"10.1145/3537693.3537705","DOIUrl":"https://doi.org/10.1145/3537693.3537705","url":null,"abstract":"The Research aimed to find out the effect of green accounting application and corporate social responsibility disclosure toward profitability of LQ 45 Companies in Indonesia. The independent variable were green accounting variable and CSR disclosure which its’ green accounting in this research were environmental performance and environmental cost, while the dependent variable was profitability that proxied by Return on Asset (ROA) and Return on Equity (ROE). The Research objects were the LQ45 Listed on Indonesia Stock Exchange within 2016-2020 period. The Sampling technique was purposive sampling and the total sample obtained 15 sample companies, while the data analysis techniques were descriptive statistic, classic assumption test, multiple regression analysis and hypothesis test. The Research result showed that the environmental performance positively effect profitability is proxied by ROA and ROE. While environmental cost and corporate social responsibility disclosure did not have significant affect profitability proxied by ROA and ROE.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80949799","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
B. Handoko, B. Gunawan, Muhammad Fikri Permana Djati
The development of technology has been growing rapidly in the current state of time. With that being said, blockchain is one of the important pillars that is currently revolutionizing the traditional way of life. It is a new system that brings not only more efficiency, but also more challenges to be faced as well to many fields, including accounting and audit as one of them. Our research is going to discuss how blockchain is going to create multiple breakthroughs in accounting and audit field, bringing not only potential benefits and efficiencies, but also new challenges that must be addressed, including how cryptocurrency is handled in terms of accounting and audit, as it is recognized as one of the most popular uses of blockchain technology worldwide. The selection of Big 4 CPA firms is based on the evidence shown by those leading accounting firms in terms of adopting blockchain technology in their way of work and how they approach the technology innovation. This is shown by their interest on the matter which is published on their own respective websites. Our research used a descriptive qualitative approach, obtaining secondary data from papers, journals, books, and relevant websites.
{"title":"Importance Of Blockchain Within The Big 4 CPA Firms: Cryptocurrency'S Existence","authors":"B. Handoko, B. Gunawan, Muhammad Fikri Permana Djati","doi":"10.1145/3537693.3537718","DOIUrl":"https://doi.org/10.1145/3537693.3537718","url":null,"abstract":"The development of technology has been growing rapidly in the current state of time. With that being said, blockchain is one of the important pillars that is currently revolutionizing the traditional way of life. It is a new system that brings not only more efficiency, but also more challenges to be faced as well to many fields, including accounting and audit as one of them. Our research is going to discuss how blockchain is going to create multiple breakthroughs in accounting and audit field, bringing not only potential benefits and efficiencies, but also new challenges that must be addressed, including how cryptocurrency is handled in terms of accounting and audit, as it is recognized as one of the most popular uses of blockchain technology worldwide. The selection of Big 4 CPA firms is based on the evidence shown by those leading accounting firms in terms of adopting blockchain technology in their way of work and how they approach the technology innovation. This is shown by their interest on the matter which is published on their own respective websites. Our research used a descriptive qualitative approach, obtaining secondary data from papers, journals, books, and relevant websites.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87272792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Investors collect information from the trading market and make investment decisions based on the collected information, i.e. belief in the future trend of securities prices. Therefore, some time series models are analyzed and methodology came into being and gradually developed. However, accurate trend prediction has long been a difficult problem. To improve the prediction accuracy, we must take advantage of the mathematical model (Time series model) to predict the stock price. When it comes to the time series model, ARIMA is impossible to be ignored. This paper has used the time series model including ARMA and ARIMA for predicting the stock price and it also includes parameter assignment about p、q、d for evaluating AIC and BIC by using ADF test、ACF、PACF. In addition, models are evaluated through experiments on real data sets composed of the true value of the Shanghai Securities Composite Index and fitting value of Shanghai Securities Composite Index and the table shows that the model we establish can minimize the error to a large degree. Therefore, the prediction result is in precision.
{"title":"Prediction of the Stock Price of Shanghai Securities Composite Index by Using Time-series Model","authors":"Yun‐Min Huang","doi":"10.1145/3537693.3537729","DOIUrl":"https://doi.org/10.1145/3537693.3537729","url":null,"abstract":"Investors collect information from the trading market and make investment decisions based on the collected information, i.e. belief in the future trend of securities prices. Therefore, some time series models are analyzed and methodology came into being and gradually developed. However, accurate trend prediction has long been a difficult problem. To improve the prediction accuracy, we must take advantage of the mathematical model (Time series model) to predict the stock price. When it comes to the time series model, ARIMA is impossible to be ignored. This paper has used the time series model including ARMA and ARIMA for predicting the stock price and it also includes parameter assignment about p、q、d for evaluating AIC and BIC by using ADF test、ACF、PACF. In addition, models are evaluated through experiments on real data sets composed of the true value of the Shanghai Securities Composite Index and fitting value of Shanghai Securities Composite Index and the table shows that the model we establish can minimize the error to a large degree. Therefore, the prediction result is in precision.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85452157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to analyze the calculation of volatility stage from five cryptocurrency products, which are Bitcoin, Ethereum, Binance Coin, Dashcoin, and Litecoin from 1st January 2018 to 1st April 2021 where it consists of calculation of each of the cryptocurrency products' volatility. The research method is a quantitative method by gaining data from Investing.com. Then, analyzing the data using Autoregressive Conditional Heteroscedasticity (ARCH) and Generalized Autoregressive Conditional Heteroscedasticity (GARCH) models. This research aims to know whether ARCH and GARCH models apply to daily life situations in the field. The result shows that the data from ARCH and GARCH models are not suitable on daily basis. Further research should calculate cryptocurrency products to use differentiated GARCH models, such as GJR-GARCH or GARCH-MIDAS. It is also better to calculate the volatility of cryptocurrency products annually. According to some thesis, the volatility cryptocurrency products are more suitable to calculate annually than daily.
{"title":"Forecasting Cryptocurrency Volatility Using GARCH and ARCH Model","authors":"Amadeo Christopher, K. Deniswara, B. Handoko","doi":"10.1145/3537693.3537712","DOIUrl":"https://doi.org/10.1145/3537693.3537712","url":null,"abstract":"This research aims to analyze the calculation of volatility stage from five cryptocurrency products, which are Bitcoin, Ethereum, Binance Coin, Dashcoin, and Litecoin from 1st January 2018 to 1st April 2021 where it consists of calculation of each of the cryptocurrency products' volatility. The research method is a quantitative method by gaining data from Investing.com. Then, analyzing the data using Autoregressive Conditional Heteroscedasticity (ARCH) and Generalized Autoregressive Conditional Heteroscedasticity (GARCH) models. This research aims to know whether ARCH and GARCH models apply to daily life situations in the field. The result shows that the data from ARCH and GARCH models are not suitable on daily basis. Further research should calculate cryptocurrency products to use differentiated GARCH models, such as GJR-GARCH or GARCH-MIDAS. It is also better to calculate the volatility of cryptocurrency products annually. According to some thesis, the volatility cryptocurrency products are more suitable to calculate annually than daily.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89678945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Directorate General of Taxes launched an online and real-time Internet-based tax return (SPT) reporting system called e-filing. This study aims to obtain empirical evidence of the influence of taxpayer behavior on the preparation of annual e-filling notification letters (SPT). This study uses a sample of individual taxpayers who use e-filling to submit annual notification letters. The sampling technique used in this study is probability sampling. The results showed that the e-filling system had no effect on the compliance of individual taxpayers in filing annual notification letters (SPT). The majority of respondents stated that e-filing can be accepted as an online and real time tax reporting system. e-filing system is deemed useful to assist taxpayers in their tax reporting. So that the results of this study indicate in general the notification letter reporting system (SPT) using the e-filing system can be accepted by taxpayers.
{"title":"The Influence of Taxpayer Behavior on the Preparation of Annual Report E-Filling","authors":"Meiryani Meiryani, Banon Amelda, Rahmat Siauwijaya, Rexa Velia, Evi Steelyana W, Micheal Angelus","doi":"10.1145/3537693.3537706","DOIUrl":"https://doi.org/10.1145/3537693.3537706","url":null,"abstract":"The Directorate General of Taxes launched an online and real-time Internet-based tax return (SPT) reporting system called e-filing. This study aims to obtain empirical evidence of the influence of taxpayer behavior on the preparation of annual e-filling notification letters (SPT). This study uses a sample of individual taxpayers who use e-filling to submit annual notification letters. The sampling technique used in this study is probability sampling. The results showed that the e-filling system had no effect on the compliance of individual taxpayers in filing annual notification letters (SPT). The majority of respondents stated that e-filing can be accepted as an online and real time tax reporting system. e-filing system is deemed useful to assist taxpayers in their tax reporting. So that the results of this study indicate in general the notification letter reporting system (SPT) using the e-filing system can be accepted by taxpayers.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89072793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
At present, the spatial distribution of RMB offshore trading is unbalanced. This paper mainly focuses on the status and characteristics of the spatial distribution of RMB offshore transactions, combined with the gravity model. This paper analyzes the factors affecting the spatial distribution of RMB offshore transactions. The empirical results show that, firstly, the spatial distribution of RMB offshore transactions is affected by objective factors such as bilateral trade volume, exchange rate fluctuation and GDP of international currency issuing country. Secondly, colonial history, language, geographical distance and other cultural factors also affect the overseas trading volume of RMB.
{"title":"The Influence Factors of Geographical Distribution of RMB in OTC Foreign Exchange","authors":"Shanshan Wang, Yunjing Wang","doi":"10.1145/3537693.3537699","DOIUrl":"https://doi.org/10.1145/3537693.3537699","url":null,"abstract":"At present, the spatial distribution of RMB offshore trading is unbalanced. This paper mainly focuses on the status and characteristics of the spatial distribution of RMB offshore transactions, combined with the gravity model. This paper analyzes the factors affecting the spatial distribution of RMB offshore transactions. The empirical results show that, firstly, the spatial distribution of RMB offshore transactions is affected by objective factors such as bilateral trade volume, exchange rate fluctuation and GDP of international currency issuing country. Secondly, colonial history, language, geographical distance and other cultural factors also affect the overseas trading volume of RMB.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"105 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75692868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
New technology is reshaping corporate finance, such as big data technology, artificial intelligence technology, mobile Internet technology, cloud computing technology, Internet of Things technology, blockchain technology. Digitalization, intelligence, automation, paperless and sharing become the development direction of finance. New technology drives intelligent financial construction. Intelligent financial construction has become an innovative and exploratory project. This paper defines the logic, positioning, objectives, principles, elements and characteristics of intelligent financial construction. This paper proposes the architecture and mode of intelligent financial construction. This paper describes the logic and key points of building an intelligent financial ecosystem. This paper explains the mechanism and list of intelligent financial system construction. This paper discusses the idea and construction path of intelligent financial construction. The research results of this paper can enrich the basic theories and methods of intelligent finance, and provide practical guidance and beneficial reference for enterprises to explore the construction practice of intelligent finance. CCS CONCEPTS: Applied computing•Operations research•Industry and manufacturing•Command and control
{"title":"Research on Intelligent Financial Construction","authors":"Yan Zhao, Weidong Zhang, Rong Huang","doi":"10.1145/3537693.3537737","DOIUrl":"https://doi.org/10.1145/3537693.3537737","url":null,"abstract":"New technology is reshaping corporate finance, such as big data technology, artificial intelligence technology, mobile Internet technology, cloud computing technology, Internet of Things technology, blockchain technology. Digitalization, intelligence, automation, paperless and sharing become the development direction of finance. New technology drives intelligent financial construction. Intelligent financial construction has become an innovative and exploratory project. This paper defines the logic, positioning, objectives, principles, elements and characteristics of intelligent financial construction. This paper proposes the architecture and mode of intelligent financial construction. This paper describes the logic and key points of building an intelligent financial ecosystem. This paper explains the mechanism and list of intelligent financial system construction. This paper discusses the idea and construction path of intelligent financial construction. The research results of this paper can enrich the basic theories and methods of intelligent finance, and provide practical guidance and beneficial reference for enterprises to explore the construction practice of intelligent finance. CCS CONCEPTS: Applied computing•Operations research•Industry and manufacturing•Command and control","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72930428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Market transactions are of great significance to the development of the financial field. Gold and bitcoin, as very important financial investment products, often contain a series of operation laws. They can bring great benefits to investors, but they may also bring immeasurable economic losses due to investors' improper decision-making. This paper constructs a series of models in order to obtain the best investment strategy. Firstly, two ARIMA models are constructed, that is, using the historical time price data of gold and bitcoin to predict the price of gold and bitcoin in the next trading day. Apriori algorithm is used to find frequent sets and determine the initial allocation ratio of gold to bitcoin. Then, the predicted data are iteratively analyzed to obtain the transaction decision-making scheme. As the transaction is limited by commission and trading day, the established model follows the following principles: 1) the profit on that day is greater than the Commission to be paid. 2) The trading volume of the day should be less than the total amount currently held. It can be divided into two cases: Gold opening and gold closing. The trading decision scheme is calculated through iteration. Through sensitivity analysis, it is found that the change of commission value does not affect the trend of investment income, but with the increase of commission value, the income decreases, the Commission value decreases and the income increases.
{"title":"Risk Trading Strategy: A Trading Strategy System Based on ARIMA and Iterative Risk Trading Model","authors":"J. Song, Henghao Cheng, Haolin Liu","doi":"10.1145/3537693.3537728","DOIUrl":"https://doi.org/10.1145/3537693.3537728","url":null,"abstract":"Market transactions are of great significance to the development of the financial field. Gold and bitcoin, as very important financial investment products, often contain a series of operation laws. They can bring great benefits to investors, but they may also bring immeasurable economic losses due to investors' improper decision-making. This paper constructs a series of models in order to obtain the best investment strategy. Firstly, two ARIMA models are constructed, that is, using the historical time price data of gold and bitcoin to predict the price of gold and bitcoin in the next trading day. Apriori algorithm is used to find frequent sets and determine the initial allocation ratio of gold to bitcoin. Then, the predicted data are iteratively analyzed to obtain the transaction decision-making scheme. As the transaction is limited by commission and trading day, the established model follows the following principles: 1) the profit on that day is greater than the Commission to be paid. 2) The trading volume of the day should be less than the total amount currently held. It can be divided into two cases: Gold opening and gold closing. The trading decision scheme is calculated through iteration. Through sensitivity analysis, it is found that the change of commission value does not affect the trend of investment income, but with the increase of commission value, the income decreases, the Commission value decreases and the income increases.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73761859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the factors that affect the implementation of a remote audit with the UTAUT model. This study uses a survey method for data collection and uses SmartPLS 3 for data processing. The population of this study is auditors who work at a Public Accounting Firm in DKI Jakarta and use remote auditing while working. A sample of 90 respondents was obtained by purposive sampling. The results showed that the convenience of online access, performance expectations, and social influences significantly affected behavioral intentions. However, effort expectations had no significant impact on behavioral intentions. This study also shows that behavioral intentions significantly affect usage behavior, while the facilitation condition has no significant effect on the behavior of using remote audits.
{"title":"Factors Affecting the Implementation of Remote Audit in the Audit Process in the COVID-19 Pandemic","authors":"Gisela Gilberta, R. Widuri, Faris Kasenda","doi":"10.1145/3537693.3537745","DOIUrl":"https://doi.org/10.1145/3537693.3537745","url":null,"abstract":"This study aims to analyze the factors that affect the implementation of a remote audit with the UTAUT model. This study uses a survey method for data collection and uses SmartPLS 3 for data processing. The population of this study is auditors who work at a Public Accounting Firm in DKI Jakarta and use remote auditing while working. A sample of 90 respondents was obtained by purposive sampling. The results showed that the convenience of online access, performance expectations, and social influences significantly affected behavioral intentions. However, effort expectations had no significant impact on behavioral intentions. This study also shows that behavioral intentions significantly affect usage behavior, while the facilitation condition has no significant effect on the behavior of using remote audits.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83748890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this paper is to explore the factors affecting the choice of currency pricing and settlement in international trade, and to find practical policy recommendations to increase the proportion of RMB as pricing and settlement currency. Based on the perspective of micro-enterprises, this paper chooses centrifugal pumps, vacuum pumps and display models which belong to manufacturing industry for empirical analysis. There are different products in terms of market competitiveness, Chinese enterprises’ market share and product differentiation. The data of industrial enterprises producing these three kinds of products from 2011 to 2012 is matched with customs data for regression analysis. The least square method is used to empirically test the influencing factors of currency pricing and settlement choice. The results show that: Firstly, the effects of intermediate input cost, present gross product price and a number of employees on the choice of currency pricing and settlement are positive and significant. Secondly, product heterogeneity, enterprise nature and trade mode have no significant positive impact on the choice of currency pricing and settlement. Because the number of products and sample selection is too small, product heterogeneity, enterprise nature and trade mode are not significant.
{"title":"Exploring Factors Affecting Choice of Currency for Pricing and Settlement in International Trade","authors":"Shanshan Wang, Zhangwen Li, Boxuan Zhan","doi":"10.1145/3537693.3537704","DOIUrl":"https://doi.org/10.1145/3537693.3537704","url":null,"abstract":"The purpose of this paper is to explore the factors affecting the choice of currency pricing and settlement in international trade, and to find practical policy recommendations to increase the proportion of RMB as pricing and settlement currency. Based on the perspective of micro-enterprises, this paper chooses centrifugal pumps, vacuum pumps and display models which belong to manufacturing industry for empirical analysis. There are different products in terms of market competitiveness, Chinese enterprises’ market share and product differentiation. The data of industrial enterprises producing these three kinds of products from 2011 to 2012 is matched with customs data for regression analysis. The least square method is used to empirically test the influencing factors of currency pricing and settlement choice. The results show that: Firstly, the effects of intermediate input cost, present gross product price and a number of employees on the choice of currency pricing and settlement are positive and significant. Secondly, product heterogeneity, enterprise nature and trade mode have no significant positive impact on the choice of currency pricing and settlement. Because the number of products and sample selection is too small, product heterogeneity, enterprise nature and trade mode are not significant.","PeriodicalId":71902,"journal":{"name":"电子政务","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80691222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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