Articles with the same author name -- Department of Academic Journals, SUFE

| F275；F812.42

Intelligent Supervision and Earnings Management Choice：A Natural Experiment Based on Golden Tax-III

This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210716.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 140 - 155

| F810

Issuers’ Ownership Nature, Payment Modes and Bond Rating Quality: Evidence from CBRC in China’s Bond Market

Zhang Shuyi, Pan Yilin, Zhu Kai

This paper studies how the ownership nature affects the rating quality differences between investor-paid credit rating agencies （CRAs） and issuer-paid CRAs in China’s bond market. ...

First published at: May 03, 2021

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doi:10.16538/j.cnki.jfe.20200817.102

Journal of Finance and Economics, Vol. 47, Issue 05, pp. 19 - 33

| F275

Market Segmentation under Regulation and Rent Dissipation: Based on Trans-regional Operation of Chinese Business Groups

Zhu Kai, Pan Yilin, Zhang Shuyi, et al

By examining the trans-regional operation of Chinese business groups, this paper studies the rent formed by regional market segmentation and its dissipation process. For local interests, C...

First published at: Apr 01, 2019

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doi:10.16538/j.cnki.jfe.2019.04.001

Journal of Finance and Economics, Vol. 45, Issue 04, pp. 4 - 16,29

| F406.73

Does Expected Tax Burden Discourage Corporate Investment? Explanation Based on Private Benefits of State-owned Shares

Lin Xu, Su Hongtong, Zhu Kai, et al

Based on the unique ownership structure of stated-owned enterprises（SOEs）in China, we examine the influence of expected tax burden on corporate investment decisions. Prior researches ind...

First published at: Mar 01, 2018

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doi:10.16538/j.cnki.jfe.2018.03.004

Journal of Finance and Economics, Vol. 44, Issue 03, pp. 45 - 55

| F230

High-tech Qualification Accreditation and Innovation Governance of Chinese Listed Firms

Sun Gang, Sun Hong, Zhu Kai

Against the background of the transformation from R & D management to innovation governance in China,this paper places emphasis on the role of governments in the construction of innova...

First published at: Jan 25, 2016

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doi:10.16538/j.cnki.jfe.2016.01.003

Journal of Finance and Economics, Vol. 42, Issue 01, pp. 30 - 39,82

Tax Regulation,Operation Related-party Transactions and Firm Value

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Journal of Finance and Economics, Vol. 40, Issue 07, pp. 77 - 85

Ownership Property,Taxation Costs and Dividend Policies of Listed Companies

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Journal of Finance and Economics, Vol. 38, Issue 04, pp. 135 - 145

Nature of Controlling Interest,Tax Shield of Debts and Equity Financing Preference in China

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Journal of Finance and Economics, Vol. 36, Issue 12, pp. 118 - 129

Incremental Value Relevance of Fair Value Disclosure under Information Asymmetry:Empirical Evidences from China Stock Markets

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Journal of Finance and Economics, Vol. 34, Issue 07, pp. 134 - 144

Under-subscription in Equity Issuing: A Portfolio Approach

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Journal of Finance and Economics, Vol. 30, Issue 12, pp. 122 - 130