Corporate governance, finance, and global strategy
整合国际商务、金融、经济学和会计学视角，探讨企业战略与全球治理，特别关注新兴市场中的制度环境、外国投资者角色、国有企业与主权财富基金、管理会计实践、资本结构及当代挑战（如民粹主义、气候风险、数字颠覆），并提出跨学科研究议程。
We bring together insights from international business (IB), finance, economics, and accounting to offer a multi-faceted perspective on firm strategies and global governance. Complex, multi-level institutional environments—particularly in emerging markets—necessitate cross-fertilisation between IB and other disciplines. Research on the role of foreign investors in both corporate financing and internationalisation is associated with persistent gaps and research opportunities, especially in understanding how state-owned enterprises and sovereign wealth funds navigate regulatory and governance challenges. Evolving management accounting practices require that traditional frameworks be adapted to better accommodate multi-national contexts. Further, the latest developments in research on capital structure and financial constraints suggest that they act as both barriers and enablers for international expansion. Finally, contemporary challenges, such as populism, climate risk, and digital disruption, underscore the pressing need for interdisciplinary research with purpose and broad scope. We recommend an integrated research agenda that reconciles these diverse elements to advance both theory and practice in global business.