English Summary/英文概要： Advances in Pacific Basin Business, Economics and Finance (APBBEF) is a series designed to focus on interdisciplinary research in finance, economics, and management among Pacific Rim countries. All articles published are peer-reviewed and recommended by one editorial board member. Topics of interest include, but are not limited to, the following:

1. Policy and management on financial markets and financial institutions;
2. Options, futures, and other derivatives markets;
3. Corporate finance and investment decisions;
4. Insurance and risk management;
5. Accounting, auditing, and taxation;
6. Artificial intelligence and new technology in finance;
7. ESG and sustainability;
8. Income, employment, and education;
9. Monetary and foreign exchange policy;
10. Other economic policies among the Pacific Rim countries.

APBBEF is indexed in ABI/INFORM, EconLit, EBSCO, ProQuest, ResearchGate, and Google Scholar. Manuscript submission: Please use an email attachment in Microsoft Word format or PDF to Dr. Min-Teh Yu (mtyu@nycu.edu.tw) or Dr. Cheng-Few Lee (cflee@business.rutgers.edu).

Chinese Summary/中文概要： 《太平洋盆地商业、经济和金融研究的进展》

（APBBEF）是一个系列，旨在关注环太平洋国家在金融、经济和管理方面的跨学科研究。所有发表的文章都经过同行评审，并由一名编辑委员会成员推荐。主题包括但不限于以下内容：

1.金融市场和金融机构的政策和管理；
2.期权、期货和其他衍生品市场；
3.公司财务和投资决策；
4.保险和风险管理；
5.会计、审计和税务；
6.人工智能和金融新技术；
7. 环境、社会和公司治理和可持续性；
8.收入、就业和教育；
9.货币和外汇政策；
10.环太平洋国家的其他经济政策。

《太平洋盆地商业、经济和金融研究的进展》在ABI/INFORM、EconLit、EBSCO、ProQuest、ResearchGate和Google Scholar中都有索引。

稿件提交：请使用微软Word格式或PDF格式的电子邮件附件发送给余明德博士(mtyu@nycu.edu.tw)或李博士(cflee@business.rutgers.edu)。(ZY)

余明德博士是普罗维登斯大学和国立清华大学的大学讲座教授。他曾任普罗维登斯大学和中国科技大学校长，元智大学和交通大学管理学院院长。他曾担任《太平洋盆地金融杂志》《太平洋盆地融资市场与政策评论》《国际经济与金融评论》等杂志的副主编和客座编辑。

Dr. Cheng-Few Lee is Distinguished Professor of Finance at Rutgers Business School, Rutgers University, USA, where he was chairperson of the Department of Finance from 1988-1995. Professor Lee is also the founder of the Review of Quantitative Finance and Accounting in 1990 and the Review of Pacific Basin Financial Markets and Policies in 1998.

Dr. Min-Teh Yu is University Chair Professor at Providence University and National Tsing Hua University. He was President of Providence University and China University of Technology, and Dean of College of Management at Yuan Ze University and National Chiao Tung University. He has been associate editor and guest editor for Pacific Basin Finance Journal, Review of Pacific Basin Financial Markets and Policies, International Review of Economics and Finance, etc.