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

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Value-added Tax, Bargaining Power and Enterprises “from Real to Virtual”

This paper selects the data of Shanghai and Shenzhen A-share listed non-financial and non-real estate companies in China from 2007 to 2020, to empirically analyze the relationship between ...

First published at: May 20, 2023

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doi:10.16538/j.cnki.fem.20221128.203

Foreign Economics & Management, Vol. 45, Issue 05, pp. 84 - 100

| F275.1;F812.0

Will End-of-Period Tax Credit for VAT Inhibit the Financialization of Entity Enterprises?

Huang Xianhuan, Yang Yujie

Building a safe bottom line to prevent systemic financial risks is one of China’s key economic work. In order to restrain enterprises from “shifting from real to virtual”, China has suc...

First published at: Jun 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.03.003

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 31 - 44

| F275.1

Intra-group Debt Guarantees and Audit Pricing: Risk Diffusion or Risk Neutralization

Huang Xianhuan, Wang Yao

From the perspective of the groups formed by listed companies and their subsidiaries, there may be “risk diffusion” effect and “risk neutralization” effect in the debt guarantee of lis...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.008

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 107 - 121

| F275.5

Does the State-owned Enterprise Salary Limit Suppress the Promotion of Total Factor Productivity?

Huang Xianhuan, Wang Yao

Based on the sample data of Listed Companies in Shanghai and Shenzhen from 2007 to 2017, this paper focuses on the impact of the government’s salary limit policy on the improvement o...

First published at: Feb 01, 2020

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doi:10.16538/j.cnki.jsufe.2020.01.003

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 01, pp. 34 - 50

| F275.1

Group Internal Capital Market and Financial Asset Allocation：“Add Fuel to the Fire” or “Drive out Evil and Usher in Good”

Huang Xianhuan, Wang Yao

This paper selects 2009-2017 data to investigate the relationship between the existence and activity of the internal capital market of the group and the financial asset allocation of enter...

First published at: Dec 01, 2019

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doi:10.16538/j.cnki.jfe.2019.12.010

Journal of Finance and Economics, Vol. 45, Issue 12, pp. 124 - 137

| F275.1

Who is More Over-financialized: Firms with Rising Performance or Firms with Declining Performance?

Huang Xianhuan, Wang Yao, Wang Shaohua

In recent years, the excess capacity and the decline of returns in real firms have become more and more prominent. Existing research has described the differences in the financialization b...

First published at: Feb 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.01.006

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 01, pp. 80 - 94

| F275.1

Financial Asset Allocation and Financial Risks of Enterprises：“Precautions” or “Bartering”

Huang Xianhuan, Wu Qiusheng, Wang Yao

Along with the problems of excessive capacity and declining investment returns of China’s real enterprises, more and more real enterprises are involved in the financial and real esta...

First published at: Dec 01, 2018

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doi:10.16538/j.cnki.jfe.2018.12.008

Journal of Finance and Economics, Vol. 44, Issue 12, pp. 100 - 112,125