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【With the same author name:【程小可】 Found 2 articles】 /Page Order by: Asce Desc

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| F23；F273.1

Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards

Shen Xiaotian, Cheng Xiaoke, Sun Qian

In March 2017, China’s Ministry of Finance revised CAS 22 to replace the incurred loss model with the expected credit loss (ECL) model, requiring firms to use forward-looking information ...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260411.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108

| F275

The Effect of Stock Pledge on Enterprise Innovation: Based on the Adjustment Effect of Monetary Policy Uncertainty

Yang Mingjing, Cheng Xiaoke, Zhong Kai

In recent years, stock pledge financing becomes an important kind of financing means of listed companies’ controlling shareholders. However, pledge financing can also increase the risk of...

First published at: Feb 01, 2019

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doi:10.16538/j.cnki.jfe.2019.02.011

Journal of Finance and Economics, Vol. 45, Issue 02, pp. 139 - 152

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