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

| F275

ESG Ratings and Corporate Tax Avoidance: An Explanation Based on Information Risks and Tax Shield Effects

Corporate tax avoidance activities not only reduce investment efficiency and increase stock price crash risks, but also undermine the fairness of the tax system and affect government tax r...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250422.302

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 155 - 168

| F832

Divergence among ESG Rating Agencies and Fund Investment Strategy Selection

Wang Lei, Li Kuan, Ding Lili

Enhancing the modern financial system and fully leveraging the “stabilizer” role of funds constitute a critical foundation for accelerating high-quality economic development. The accessi...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.007

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 93 - 107

| F062.2；F832

Does ESG Rating Divergence Affect Capital Market Pricing Efficiency? An Analysis on the Stock Price Synchronicity of Listed Companies

Chen Hongtao, Yin Haifeng, Zhang Tianshu, et al

With the widespread use of ESG in investment and company evaluation, ESG rating has become an indispensable factor in the capital market. However, due to the emergence of different ESG rat...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20240116.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 65 - 80

| F275

ESG Ratings and Allocation of Labor Factors in Enterprises: Also on the Unity of Efficiency and Equity

Wang Xiaohua, Han Xiaoyi, Wei Zhihua

Correctly grasping the dialectical relationship between efficiency and equity serves as a robust pillar for advancing the Chinese path to modernization, while the organic integration of ES...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250220.302

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 50 - 64

| F275

The Impact of ESG Rating Divergence on Supply Chain Resilience

Ruan Lei, Yang Liwen

The rapid development of ESG concepts and practices has provided opportunities to enhance the resilience and security levels of enterprise supply chains. However, due to the lack of a unif...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250122.301

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 19 - 33

| F272

Reassessment of the Leading ESG Ratings in China

Sun Junxiu, Tan Weijie, Guo Feng

The significance of ESG principles in corporate governance is becoming increasingly evident. However, the absence of unified ESG rating standards in China results in substantial divergence...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.102

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 4 - 18,78

| F275

Heterogeneous Effect of ESG Ratings on Corporate Financing Costs

Liu Bai, Lu Jiarui

The financing problem of enterprises has become one of the obstacles to the high-quality development of China’s real economy. Existing research mainly explores the positive role of ESG pe...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.102

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 124 - 138

| F832；F062.2

Enterprise Ownership Attributes and Disagreements between Chinese and Foreign ESG Ratings

Ma Wenjie, Yu Bojian

ESG rating agencies have brought huge confusion to investors due to their differences in rating standards and systems. In particular, China’s state-owned enterprises and private enterpris...

First published at: Jun 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.103

Journal of Finance and Economics, Vol. 49, Issue 06, pp. 124 - 136

| F832

ESG Rating of Listed Companies and Audit Report Decision-making: Based on the Perspectives of Information Generation and Information Disclosure

Tang Kaitao, Ning Jiali, Wang Lei

ESG is highly compatible with the concept of high-quality development and is an important indicator to measure the sustainable development level of enterprises. With the proposal of the “...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 107 - 121