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

Big Data Audit: Theoretical Framework, Research Progress, and Future Prospects

Big data audit is a novel auditing mode that applies emerging information technology to auditing business activities. In recent years, with increasing attention to big data audit, explorin...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240724.201

Foreign Economics & Management, Vol. 46, Issue 11, pp. 122 - 137

CORPORATE GOVERNANCE | F270

Does Digital Finance Help Reduce Corporate Violations? An Empirical Study Based on A-share Listed Companies

Dong Xiaohong, Pan Chengshuang, Lyu Jing

Taking A-share listed companies from 2011 to 2020 as the research object, this paper explores the impact and mechanism of digital finance on corporate violations. The research findings ind...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240524.203

Foreign Economics & Management, Vol. 46, Issue 09, pp. 17 - 30

CORPORATE GOVERNANCE | F270

The Impact of Team Mental Structure on Intergenerational Entrepreneurial Spirit in Family Businesses

Wu Jiong, Xiao Shanshan

When succession encounters transformation, the successor shoulders the mission of leading the family business into a new era. However, the prevalent phenomenon of complacency within family...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240331.203

Foreign Economics & Management, Vol. 46, Issue 09, pp. 3 - 16

CORPORATE GOVERNANCE | F270

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

Yao Sheng, Zhao Yao

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68

CORPORATE GOVERNANCE | F270

A Research on Corporate Internal and External Social Responsibility Deviation: From the Perspective of Regional Institutional Aspirations

Zheng Weiwei, Lian Yanling, Wang Yeen

The inconsistency between corporate internal and external social responsibility will exacerbate the wealth gap between different groups, which is not conducive to achieving the development...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20230724.101

Foreign Economics & Management, Vol. 46, Issue 08, pp. 36 - 52

CORPORATE GOVERNANCE | F270

Heavy Is the Head that Wears the Crown: Responsibility and Fulfillment of Supply-chain Network Center Enterprises — From the Perspective of ESG

Zhang Jiping, Li Zengfu

This paper constructs a supply-chain network based on the data of Shanghai and Shenzhen A-share listed companies and their two-level business relationships from 2008 to 2021, and examines ...

First published at: Jul 20, 2024

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doi:10.16538/j.cnki.fem.20231218.202

Foreign Economics & Management, Vol. 46, Issue 07, pp. 86 - 101

CORPORATE GOVERNANCE | F270

Integration or Exclusion: The Impact of Clan Culture on Enterprise Digital Transformation

Liu Shuchun, Lin Zhouyu, Lin Hanchuan

In the process of promoting the modernization of the national governance system and governance capacity, cultural governance and innovation are playing an increasingly important role. This...

First published at: Apr 20, 2024

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doi:10.16538/j.cnki.fem.20221026.102

Foreign Economics & Management, Vol. 46, Issue 04, pp. 19 - 35,118

CORPORATE GOVERNANCE | F270

The Impact of Directors Appointed by Non-state-owned Shareholders on Green Technology Innovation in State-owned Enterprises

Li Weian, Yi Minghui

The long-term existence of administrative governance models has led to insufficient internal motivation for green innovation in state-owned enterprises. In the context of deepening mixed o...

First published at: Apr 20, 2024

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doi:10.16538/j.cnki.fem.20230615.101

Foreign Economics & Management, Vol. 46, Issue 04, pp. 3 - 18

CORPORATE GOVERNANCE | F270

The Impact of In-laws’ Involvement on Risk-taking Decisions in Family Firms: R&D Investment or Earnings Manipulation?

He Xiaogang, Qi Yangyang, Shu Xin

The antecedents of family firms’ risk-taking decisions have been the focus of scholarship for a long time. With more and more family members getting involved in business activities, there...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20220914.101

Foreign Economics & Management, Vol. 46, Issue 03, pp. 69 - 87

CORPORATE GOVERNANCE | F270

Can Minority Shareholders Play a Big Role? A Research Based on ISC Shareholdings and Corporate Violations

Zhou Hui, Tan Yue

Using the data of listed companies and adopting the DID approach, this paper finds that the shareholding pilot program of China Securities Investor Services Center (ISC) helps to curb corp...

First published at: Feb 20, 2024

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doi:10.16538/j.cnki.fem.20230226.201

Foreign Economics & Management, Vol. 46, Issue 02, pp. 19 - 34