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

| F275

Economic Responsibility Audit, Agency Costs, and State-owned Enterprises’ Cash Holdings

Economic responsibility audit focuses on the management, allocation, and use of state-owned assets, strengthens the constraints and supervision of power operation, and has significant sign...

First published at: Oct 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.05.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 107 - 121

| F270

Does Upstream and Downstream Digital Transformation Realize Value Co-creation? Micro Evidence Based on Digital Spillover

Wang Jiao

The real rate of return of the digital economy as a whole includes not only the direct increase in productivity brought about by digital investment, but also the additional economic benefi...

First published at: Oct 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.05.007

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 92 - 106

| F426

Application of Industrial Robots and Upgrading of Household Consumption Structure: From the Perspectives of Income Level and Social Network Impact

Ye Jinsong, Fang Jiabin, Huang Yuanzhe, et al

With the rapid development and wide application of industrial robots, technological factors behind the changes in household consumption decisions have attracted increasing attention. Based...

First published at: Oct 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.05.006

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 75 - 91

| F272.3;F273.7

Strategic Purchase and Sales Agreements, Customer Demand Stability, and Enterprise Investment Efficiency: From the Perspective of Supply-chain Management and Control

Yang Zhiqiang, Peng Yun, Shi Shuiping

In the new development pattern of dual circulation, it is crucial to maintain stable demand in the internal circulation and promote enterprise investment efficiency to achieve high-quality...

First published at: Aug 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.04.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 04, pp. 107 - 123

| F063.2

How will Unemployment Affect Household Consumption in Urban China?

Zhao Da, Guo Jingyuan, Song Ze

Based on the monthly frequency survey of urban households in China from 2004 to 2014, this paper evaluates the impact of unemployment shocks on urban household consumption, as well as the ...

First published at: Aug 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.04.007

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 04, pp. 92 - 106

| F230

Will Top Management Team Faultlines Increase Corporate Fraud?

Chen Hua, Wang Zhuang

Corporate fraud is characterized by a clear trend towards organization and gang, as well as hidden and complex methods that are difficult to detect. Therefore, how to curb corporate fraud ...

First published at: Jun 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.03.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 03, pp. 108 - 122

| F272.91

The Inherent Nature, Core Values, and Promotion Mode of Entrepreneurial Emotional Capital

Zhang Xiangjian, Guo Yuechi

In today’s society, we have entered the era of emotional capital, and the importance of emotional capital in enterprise management is increasingly prominent. It deeply affects the managem...

First published at: Jun 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.03.007

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 03, pp. 93 - 107

| F239

Will Off-Balance-Sheet Financing Internalization Affect Auditor Pricing Decisions? Evidence from the New Leasing Standards

Fang Xingtong, Ye Jianfang, Chen Xinyi

With the continuous development of China’s capital market, the quality of information disclosure by listed companies has gradually attracted attention from various sectors of society. The...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.010

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 139 - 152

| F272.3

Can Abnormal Management Departure Predict Corporate Fraud?

Dong Xiuliang, Xu Shiying, Liu Jianing

In the development process of China’s stock market for more than 30 years, corporate fraud has always been unable to be contained. The effect of the current supervision mode focusing on t...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.009

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 124 - 138

| F832.51

Impact of Data Element Agglomeration on Scientific and Technological Innovation: A Quasi-natural Experiment Based on Big Data Comprehensive Pilot Areas

Liu Chuanming, Chen Liang, Wei Xiaomin

In order to conform to the development trend of the digital age, China has established the strategy of “digital China” to build a new competitive advantage. Data element has become the f...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 107 - 121