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

Will Directors’ and Officers’ Liability Insurance Promote OFDI: An Empirical Study Based on A-share Listed Companies

In recent years, the international market has experienced frequent fluctuations, and the supervision policies of OFDI have become increasingly strict. The complex and ever-changing global ...

First published at: Apr 20, 2024

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doi:10.16538/j.cnki.fem.20230409.203

Foreign Economics & Management, Vol. 46, Issue 04, pp. 36 - 51

CORPORATE FINANCE | F270

Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement

Wei Zhihua, Xiang Xueman, Xiao Manli

Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It als...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20230409.202

Foreign Economics & Management, Vol. 46, Issue 03, pp. 88 - 105

CORPORATE FINANCE | F270

“National Civilized City” Campaign and Corporate Cross-regional Investment: Empirical Evidence Based on the Geographical Distribution of New Subsidiaries of Listed Companies from 2008 to 2018

Liu Jiawei, Deng Bofu, Luo Zhengying, et al

Taking the “National Civilized City” campaign as a quasi-natural experiment, this paper studies whether the improvement of urban business environment through the campaign can enhance the...

First published at: Feb 20, 2024

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doi:10.16538/j.cnki.fem.20230326.201

Foreign Economics & Management, Vol. 46, Issue 02, pp. 35 - 52

CORPORATE FINANCE | F270

Does Facial Attractiveness Bring Internet Traffic? A Study on the Relationship between the Release of Visual Annual Reports and Stock Liquidity

Gao Lifang, Yang Wenchao, Lin Mengchun, et al

The reform of the comprehensive registration system takes information disclosure as the central task, which requires listed companies to improve information disclosure quality and strength...

First published at: Dec 20, 2023

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doi:10.16538/j.cnki.fem.20230905.202

Foreign Economics & Management, Vol. 45, Issue 12, pp. 64 - 79

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

CORPORATE FINANCE | F270

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