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

Corporate ESG Practices under Institutional Complexity: A Review and Prospects

As the institutional environment becomes increasingly complex, firms are confronted with intertwined and conflicting institutional logics in their ESG practices. Understanding and effectiv...

First published at: Apr 20, 2025

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doi:10.16538/j.cnki.fem.20241128.203

Foreign Economics & Management, Vol. 47, Issue 04, pp. 21 - 39

SPECIAL TOPIC | F270

Cybersecurity Risks and ESG Investments: An Explanation Based on the Reputation Insurance Mechanism

Zhang Caishi, Liu Yi

Although cybersecurity has become an unavoidable risk for firms, there is limited research on how firms can prevent and respond to cybersecurity risks. Based on the reputation insurance me...

First published at: Apr 20, 2025

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doi:10.16538/j.cnki.fem.20241024.204

Foreign Economics & Management, Vol. 47, Issue 04, pp. 3 - 20

SPECIAL TOPIC | F270

Judicial Specialization Reform and Corporate Short-term Loans for Long-term Investment: Evidence from the Establishment of Bankruptcy Courts

Zhen Yuhan

This paper utilizes the establishment of bankruptcy courts across China since 2019 as a quasi-natural experiment to empirically investigate the impact of judicial specialization reform on ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.201

Foreign Economics & Management, Vol. 47, Issue 01, pp. 54 - 69

SPECIAL TOPIC | F270

Tax Greening and the Entry of Green Investors: Evidence from the Implementation of the Environmental Protection Tax Law

Liu Maotao, Fang Xubing, Ying Wangjiang

This paper uses the Environmental Protection Tax Law as a quasi-natural experiment for tax greening and constructs a DID model to systematically examine how tax greening affects the entry ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240724.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 38 - 53

SPECIAL TOPIC | F270

A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries

Zhou Zejiang, Liu Jin, Lei Ling

As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth ex...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 21 - 37

SPECIAL TOPIC | F270

The Research Landscape and Prospects of the Business Environment: Based on the Cost View, Resource View, and Business Ecosystem View

Chu Xu, Bai Yuntao, Gu Jing

In the context of high-quality development in China, a high-quality business environment has become an important pillar for the sustainable development of enterprises and other business en...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240319.102

Foreign Economics & Management, Vol. 47, Issue 01, pp. 3 - 20

SPECIAL TOPIC | F270

Digital Technology Application and Innovation Efficiency Improvement

Yang Peng, Yin Zhifeng, Sun Baowen

According to the theory of knowledge-based view, this paper discusses the mechanism by which digital technology application affects corporate innovation efficiency. Innovation often involv...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20231129.401

Foreign Economics & Management, Vol. 46, Issue 11, pp. 51 - 67

SPECIAL TOPIC | F270

A Review of Value Creation in Digital Industry Innovation Ecosystems

Qiu Rui, Yu Peili, Wang Cengceng

As digital industrialization advances rapidly, enterprises no longer rely solely on internal technology and product innovation to create value. Instead, they collaborate with multiple ecos...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240227.401

Foreign Economics & Management, Vol. 46, Issue 11, pp. 36 - 50

SPECIAL TOPIC | F270

Development of Digital Finance and Optimization of Skilled Labor Structure

Hu Yue, Zhang Hanmeng

This paper uses data from non-financial listed companies in Shanghai and Shenzhen A-share markets from 2011 to 2020 in China to explore the impact of digital finance development on the ski...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240331.201

Foreign Economics & Management, Vol. 46, Issue 11, pp. 20 - 35

SPECIAL TOPIC | F270

Can Government Digital Procurement Promote the Outward Foreign Direct Investment of Enterprises?

Tan Weijie, Shen Minghao, Liu Yiqian

How the government promotes the simultaneous increase in the quantity and quality of outward foreign direct investment (OFDI) is a significant issue in promoting a higher level of opening ...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240331.202

Foreign Economics & Management, Vol. 46, Issue 11, pp. 3 - 19