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

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

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 State Council ...

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

CORPORATE FINANCE | F270

Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies

Hong Jinming, Wang Mengkai, Ma Defang

Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency prob...

First published at: Feb 20, 2022

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doi:10.16538/j.cnki.fem.20210831.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 52 - 68

CORPORATE FINANCE | F270

The Impact of “Golden Tax-III” Tax Collection and Management on the Audit Fees of Listed Companies

Li Zengfu, Zhu Jin

Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, ther...

First published at: Jan 20, 2022

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doi:10.16538/j.cnki.fem.20210724.202

Foreign Economics & Management, Vol. 44, Issue 01, pp. 105 - 118

CORPORATE FINANCE | F270

A Rising Tide Lifts All Boats: Influencing Mechanism of Rising Housing Prices on Corporate Financial Business

Gong Yanlei

Entrusted loans reflect the “siphon effect” of the virtual economy on the real economy, which affects the allocation efficiency of financial resources and the high-quality deve...

First published at: Sep 20, 2021

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doi:10.16538/j.cnki.fem.20210628.201

Foreign Economics & Management, Vol. 43, Issue 09, pp. 118 - 132

CORPORATE FINANCE | F270

Peer Effects of Financial Asset Allocation and Corporate Fraud: Empirical Evidence of Listed Non-financial Companies from 2007 to 2018

Dong Yinghou, Ma Yamin, Dong Xinge

Under the new normal economy, the real economy continues to weaken and the virtual economy continues to expand, which leads to financialization. Financialization is not only related to the...

First published at: Aug 20, 2021

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doi:10.16538/j.cnki.fem.20210610.201

Foreign Economics & Management, Vol. 43, Issue 08, pp. 88 - 104

CORPORATE FINANCE | F270

Does Trust Culture Influence Supplier Distribution Decisions?

Cheng Bo, Qiu Baoyin, Yin Junming

The decision-making of supplier distribution is based on the principle of the trade-off between costs and profits. It is a dynamic and continuous adjustment and optimization process, which...

First published at: Jul 20, 2021

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doi:10.16538/j.cnki.fem.20210425.201

Foreign Economics & Management, Vol. 43, Issue 07, pp. 54 - 67

CORPORATE FINANCE | F270

Corporate Strategic Aggressiveness, Credit Cycle and Debt Default

Guo Jing, Zhang Xinmin

In recent years, corporate debt default events occur frequently and accelerate in China. The debt default entities have gradually spread to state-owned enterprises, urban investment platfo...

First published at: Jul 20, 2021

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doi:10.16538/j.cnki.fem.20210425.202

Foreign Economics & Management, Vol. 43, Issue 07, pp. 38 - 53