Articles with the same column -- Department of Academic Journals, SUFE

CORPORATE FINANCE | F270

Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning

Liu Yaoyao, Lu Junwei

Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based sol...

First published at: Oct 20, 2023

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doi:10.16538/j.cnki.fem.20221128.201

Foreign Economics & Management, Vol. 45, Issue 10, pp. 101 - 115

CORPORATE FINANCE | F270

Can Board Secretaries with Media Experience Reduce Financial Restatements?

Zhao Qun, Chen Ning, Fang Junxiong

As a communication bridge between listed companies and external stakeholders, information disclosure and investor relation management are the most important functions of board secretaries....

First published at: Jul 20, 2023

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doi:10.16538/j.cnki.fem.20221018.201

Foreign Economics & Management, Vol. 45, Issue 07, pp. 106 - 122

CORPORATE FINANCE | F270

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

Huang Xianhuan, Zhang Xianjing

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

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Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy

Li Zengfu, Yun Feng

In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengtheni...

First published at: Jan 20, 2023

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doi:10.16538/j.cnki.fem.20220601.201

Foreign Economics & Management, Vol. 45, Issue 01, pp. 104 - 120

CORPORATE FINANCE | F272.92;F275;C964.2

Casting the Ripple: The Impact of Local Talent Introduction Policies on Executive Compensation Contracts

Chen Ning, Fang Junxiong

The debate on optimal contracting and managerial power hypotheses continues to rage on. Reeling from frequent extremely-high executive compensation payment, concerns have begun to emerge a...

First published at: Nov 20, 2022

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doi:10.16538/j.cnki.fem.20220508.201

Foreign Economics & Management, Vol. 44, Issue 11, pp. 93 - 107

CORPORATE FINANCE | F270

Transportation Infrastructure Improvement and Dynamic Adjustment of Firm Capital Structure: Empirical Evidence Based on High-speed Railway Coverage

Chen Jing, Fang Junxiong

Recently, more literature studies the firm capital structure decision from a dynamic perspective. After reviewing the literature, we propose that the dynamic adjustment of firm capital str...

First published at: Jul 20, 2022

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doi:10.16538/j.cnki.fem.20211212.201

Foreign Economics & Management, Vol. 44, Issue 07, pp. 138 - 152

CORPORATE FINANCE | F270

Can Fintech Investment Improve Bank Performance? From the Perspective of Non-performing Loan Risks

Wang Haijun, Zeng Bo, Yang Hu, et al

Fintech is an important technology and model innovation of commercial banks. Accelerating the strategic deployment and application of fintech has become an effective way to enhance the abi...

First published at: Jun 20, 2022

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doi:10.16538/j.cnki.fem.20211215.201

Foreign Economics & Management, Vol. 44, Issue 06, pp. 94 - 109

CORPORATE FINANCE | F270

“With Food in Hand, You will not Feel Panic”: Does Customer Stability Improve the Quality of Accounting Information?

Qiu Baoyin, Cheng Bo

“With food in hand, you will not feel panic”, which is in Mao Zedong’s poem, can be a good explanation of the importance of customers to enterprises. In October 2017, the...

First published at: Apr 20, 2022

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doi:10.16538/j.cnki.fem.20211111.201

Foreign Economics & Management, Vol. 44, Issue 04, pp. 81 - 94

CORPORATE FINANCE | F270

Reputation Loss of Accounting Firms and Quality of Earnings Forecast: Evidence from Regulator Sanction

Mao Zhihong, Li Yan, Jin Long

With the implementation of the registration system, the government has decentralized and the responsibility for information disclosure in the process of listing has transferred more to iss...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210831.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 88 - 102

CORPORATE FINANCE | F270

Merger and Acquisition Behavior and Fellow-townsman Relationship between the CEOs of both Sides in Merger

Yan Guowan, Luo Beibei, Chen Shuaidi, et al

Mergers and acquisitions （M&As） have become an important micro-means for the high-quality economic development in China. The factors that affect corporate M&As and their economic...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210921.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 69 - 87