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Same Column Articles
【With the same column:【财务与会计研究】 Found 250 articles】
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| F062.5
Can Online Media Pierce the Barrier of Private Information? An Empirical Investigation Based on the Alumni Relationship between Analysts and Executives of Listed Companies
Yang Yulong
,
Cheng Jingyan
,
You Pupu
, et al
Contrary to the general cognition, mass media channels are usually unable to defeat private information channels in the communication effect, which is the famous “limited effects theory”...
First published at: Dec 03, 2023
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(839.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230414.101
Journal of Finance and Economics
, Vol. 49, Issue 12
, pp. 149 - 165
| F49;F270
Para-social Interaction in Live Streaming Economy: Evidence from Douyu Platform
Zeng Xueyun
,
Fei Yiyang
Live streaming is a new type of the Internet economy, which has become a significant driving force for China’s economic development. As an emerging economic form with extensive commercial...
First published at: Dec 03, 2023
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(1655.2 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230517.104
Journal of Finance and Economics
, Vol. 49, Issue 12
, pp. 136 - 148,165
| F272
Common Institutional Ownership and Enterprise Labor Income Share
Du Yong
,
Sun Fan
,
Tan Lili
, et al
Improving the system of income distribution and increasing the proportion of labor remuneration are important aspects of achieving common prosperity. But there are insufficient researches ...
First published at: Nov 03, 2023
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(1093.1 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230920.101
Journal of Finance and Economics
, Vol. 49, Issue 11
, pp. 155 - 168,封三
| F272
Negative List System and Enterprise Innovation Information Disclosure
Zhang Yue
,
Xu Yongbin
,
Wang Shun
The implementation of the negative list system for market access is conducive to creating a fair competitive environment and stimulating market competition vitality. As a key strategic inf...
First published at: Sep 03, 2023
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(1358.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230418.302
Journal of Finance and Economics
, Vol. 49, Issue 09
, pp. 124 - 137,153
| F270
Have Foreign Holding Shareholders Transferred Profits? A Case Study of Giti Tire Co. Ltd.
Bu Danlu
,
Wang Duoren
,
Wang Yuhan
, et al
The continuous increase in the scale of foreign investment has made important contributions to China’s economic development. Meanwhile, the loss rate of foreign-funded enterprises is much...
First published at: Sep 03, 2023
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(959.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20220716.102
Journal of Finance and Economics
, Vol. 49, Issue 09
, pp. 109 - 123
| F23
How does the Generosity of Enterprises Come? Evidence from Machine Learning
Chen Yunsen
,
Zhou Jinyong
,
Huang Jianqiao
Charitable donation is an important channel for enterprises to participate in the third distribution. As a micro way to achieve the goal of common prosperity, charitable donations have bec...
First published at: Jun 03, 2023
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(1732.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20221217.102
Journal of Finance and Economics
, Vol. 49, Issue 06
, pp. 153 - 168
| F23;F27
Shareholder Identity and Corporate Leverage Manipulation: An Analysis from the Perspective of Institutional Investors
Qing Xiaoquan
,
Dong Qichen
,
Wu Ying
At present, China is emphasizing the strategic goal of stabilizing the economy with high-quality development as the guide. High leverage has become an important factor affecting economic s...
First published at: Feb 03, 2023
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(1151.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20221014.101
Journal of Finance and Economics
, Vol. 49, Issue 02
, pp. 138 - 153
| F275.1
The Role of State-owned Enterprises in Financing Support for Private Enterprises under the COVID-19 Epidemic: From the Perspective of Supply Chain
Zeng Ceng
,
Tang Song
The sudden outbreak of the COVID-19 epidemic had a huge negative impact on the production and operation activities of enterprises. China adopted strict restrictions on the flow of goods an...
First published at: Feb 03, 2023
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(1144.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20220814.102
Journal of Finance and Economics
, Vol. 49, Issue 02
, pp. 125 - 137
| F270
Enterprise Nonlocal Development under Tax Sharing
Zhang Xiaowei
,
Zhang Tingting
,
Cao Chunfang
Two things are inevitable in one’s life, death and tax. The impact of taxation on individual behavior and the allocation of corporate resources is undoubted, such as affecting the transfe...
First published at: Jun 03, 2022
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(1123.0 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20210718.101
Journal of Finance and Economics
, Vol. 48, Issue 06
, pp. 140 - 154
| F273
External Market Supervision and Self-operation of Group Headquarters:Complementary Mechanism or Functional Substitution?
Yan Xiang
,
Wang Chu
As a form of economic organization, business groups play an important role in the process of China’s economic development. Policy documents such as the “Report of the 19th National Congr...
First published at: Jun 03, 2022
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(1177.1 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20210715.101
Journal of Finance and Economics
, Vol. 48, Issue 06
, pp. 125 - 139
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