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

SPECIAL TOPIC II | F270

Will State-owned Capital Participation Improve Information Frictions in the Capital Market? Evidence on ESG Rating Divergence

Wang Xingyue, Wang Tao, Feng Qiaogen

In the face of widespread ESG information frictions in the capital market, will state-owned capital participation play an information governance role and thereby reduce the ESG rating dive...

First published at: Jun 20, 2026

View: HTML | PDF | Download PDF(782.6 KB) | ESI

doi:10.16538/j.cnki.fem.20260317.201

Foreign Economics & Management, Vol. 48, Issue 06, pp. 96 - 112

| F425

Environmental Information Disclosure and Corporate ESG Performance: External Pressure, Internal Incentives, and Synergy Effects

Tang Maogang, Wang Tao, Shao Shuai

Against the backdrop of China’s “dual carbon” goals, environmental information disclosure mitigates information asymmetry and fosters multi-stakeholder collaboration among regulators, f...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(1379.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20260209.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 154 - 168

| F270

Innovation Network Embedding Positions and Industrial Chain Discourse Power

Zhang Feng, Ji Hanxiao

Amid China’s “dual circulation” development paradigm, the construction of an autonomous and controllable industrial chain discourse system has emerged as a core issue of competitiveness...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(772.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20260223.301

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 50 - 63

| F812

“Timely Helping” or “Additional Supporting”? Fiscal and Tax Policy Incentives and the Development of Specialized and Sophisticated Enterprises

Zhao Yonghui, Yu Hangyu, Zhang Chi

The Chinese economy is currently in a deep adjustment period characterized by weak external demand and subdued expectations. How to optimize the fiscal and tax governance mechanism to accu...

First published at: Apr 03, 2026

View: HTML | PDF | Download PDF(915.3 KB) | ESI

doi:10.16538/j.cnki.jfe.20260216.301

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 124 - 138

CORPORATE GOVERNANCE | F270

Intra-firm Decision Rights Allocation and Strategic Disclosure of Earnings Forecasts

Pan Yilin, Huang Tingting, Zhu Kai

This paper examines how intra-firm decision rights allocation affects the strategic disclosure of management earnings forecasts. The study shows that, in firms with centralized decision ri...

First published at: Feb 20, 2026

View: HTML | PDF | Download PDF(716.8 KB) | ESI

doi:10.16538/j.cnki.fem.20251111.201

Foreign Economics & Management, Vol. 48, Issue 02, pp. 82 - 99

| F812；F323

The Assistance Effect of Fiscal Support for Agriculture: From the Perspective of Productive and Welfare Subsidies

Zhou Jingkui, Han Lyu, Gong Mingyuan, et al

Since the reform and opening up, the government has gradually built a multi-level system of fiscal support for agriculture. As fiscal transfers to agriculture have intensified and pro-rura...

First published at: Feb 03, 2026

View: HTML | PDF | Download PDF(817.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20251217.401

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 64 - 78

| F249.2；F272；C912

Age Discrimination, Human Capital, and Firm Productivity: Evidence from Online Tens of Millions of Job Descriptions

Chen Xiaoyu, Hou Jingya, Liao Li, et al

Against the backdrop of China’s shifting labor force, the “35-year-old threshold” in recruitment has become a pressing labor market issue. From the 1990s to 2010s, China’s population a...

First published at: Jan 03, 2026

View: HTML | PDF | Download PDF(881.3 KB) | ESI

doi:10.16538/j.cnki.jfe.20251020.301

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 153 - 168

| F812；F276

Fiscal Capacity, Tax Reduction Enforcement, and Tax Compliance: Evidence from Preferential Income Tax Policies for Small and Micro Enterprises

Zou Chen, Dai Xiaoyong

Despite the central government’s ongoing efforts to enhance tax reductions for small and micro enterprises (SMEs) in China, many eligible enterprises fail to benefit from these policies, ...

First published at: Jan 03, 2026

View: HTML | PDF | Download PDF(1042.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20251112.301

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 93 - 107

SPECIAL ISSUE | F270

A Research on the Mechanism of Digital-Intelligent Strategic Consensus Formation: From the Perspective of Sensemaking

Zhang Yuan, Sun Xinbo, Zhang Hao

The formation of digital-intelligent strategic consensus among stakeholders is a prerequisite for organizations to promote transformation. However, existing research lacks studies on the m...

First published at: Jan 20, 2026

View: HTML | PDF | Download PDF(1200.3 KB) | ESI

doi:10.16538/j.cnki.fem.20241115.102

Foreign Economics & Management, Vol. 48, Issue 01, pp. 57 - 75

| F0-0

Party Discipline Building Promotes Improved Governance in State-owned Enterprises: Historical Context and Innovative Development

Gong Xiaoying, Pu Zhang, Lang Xuhua

Party discipline building has played a positive role in promoting the improved governance of state-owned enterprises (SOEs). Academic circles have shown growing interest in the relationshi...

First published at: Dec 04, 2025

View: HTML | PDF | Download PDF(692.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20251112.201

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 4 - 17