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Same Column Articles
【With the same column:【经济管理】 Found 187 articles】
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| F239
Will Off-Balance-Sheet Financing Internalization Affect Auditor Pricing Decisions? Evidence from the New Leasing Standards
Fang Xingtong
,
Ye Jianfang
,
Chen Xinyi
With the continuous development of China’s capital market, the quality of information disclosure by listed companies has gradually attracted attention from various sectors of society. The...
First published at: Feb 01, 2024
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(901.4 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.01.010
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 01
, pp. 139 - 152
| F272.3
Can Abnormal Management Departure Predict Corporate Fraud?
Dong Xiuliang
,
Xu Shiying
,
Liu Jianing
In the development process of China’s stock market for more than 30 years, corporate fraud has always been unable to be contained. The effect of the current supervision mode focusing on t...
First published at: Feb 01, 2024
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(1022.8 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.01.009
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 01
, pp. 124 - 138
| F832.51
Impact of Data Element Agglomeration on Scientific and Technological Innovation: A Quasi-natural Experiment Based on Big Data Comprehensive Pilot Areas
Liu Chuanming
,
Chen Liang
,
Wei Xiaomin
In order to conform to the development trend of the digital age, China has established the strategy of “digital China” to build a new competitive advantage. Data element has become the f...
First published at: Oct 01, 2023
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(964.1 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.05.008
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 05
, pp. 107 - 121
| F272.3
Does the Construction of Social Credit System Promote Enterprise Digital Transformation? A Quasi-natural Experiment Based on the Pilot Reform of Social Credit System
Qiu Baoyin
,
Yu Meng
,
Zuo Jingjing
The digital economy has spawned many new technologies, formats, and models. Therefore, more and more enterprises are undergoing digital transformation. In practice, it is equally important...
First published at: Oct 01, 2023
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(1364.3 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.05.007
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 05
, pp. 92 - 106
| F124.3
Even the Fragrance of Wine Fears the Depth of the Alley: Media Attention and Basic Research Output
Yang Qiaochu
,
Yu Dianfan
,
Wang Jiaxi
In recent years, China’s R&D investment and innovation output have grown rapidly. However, there still exists a problem of “big but not excellent, and many but not strong” in the in...
First published at: Oct 01, 2023
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(970.0 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.05.006
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 05
, pp. 77 - 91,121
| F272.3
The Governance Effect of Investor Site Visit on Corporate Ponzi Financing: Seeing the Truth or Seeing in the Fog?
Wang Yipan
,
Zhang Hanxiao
In recent years, the financial market has witnessed frequent incidents of uncertainty and instability, with various risks overlapping and continuing to ferment. As the main financing body ...
First published at: Oct 01, 2023
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(909.0 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.05.005
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 05
, pp. 61 - 76
| F241.4
Factor Prices, Industrial Transformation and Return of Migrant Workers
Zhang Huan
,
Wu Fangwei
In the context of China’s transformation from a “big manufacturing country” to a “manufacturing powerhouse”, the transformation of China’s manufacturing industry is accelerating. Fac...
First published at: Aug 01, 2023
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(1018.8 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.04.008
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 04
, pp. 108 - 122
| F49
A Research on the Taxation and Investment Spillover Effect of Digital Economy Industry: Based on Shanghai CGE Simulation Analysis
Guan Xinjia
,
Liu Lanjuan
,
Huang Xin
The digital economy is in the ascendant and has gradually become a new driving force for economic growth. Scientific fiscal policies will help to improve the quality and efficiency of the ...
First published at: Aug 01, 2023
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(965.8 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.04.007
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 04
, pp. 93 - 107
| F275
Does the Increase in Minimum Wage Standards Exacerbate Corporate Leverage Manipulation?
Chen Xiaohui
,
Liu Zhiyuan
,
Tian Mafei
, et al
In the process of establishing a labor system adapted to the socialist market economy, the improvement of labor protection systems, represented by the minimum wage system, coupled with fac...
First published at: Aug 01, 2023
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(1013.2 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.04.006
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 04
, pp. 78 - 92
| F275.2
Equity Investment “Leverage” and Unicorn Enterprise Cultivation
Du Yuan
,
Kong Baihui
Unicorn enterprises refer to non-listed start-up companies that have been established within ten years and have a valuation of more than one billion dollars. Unicorn enterprises have effec...
First published at: Aug 01, 2023
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(903.1 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.04.005
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 04
, pp. 63 - 77
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