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

| F812；F323

Fiscal Transfer Payments and the Development of Agricultural New Quality Productive Forces

Liu Zhanhao, Li Lin, Pang Guoguang, et al

Building a strong nation requires strong agriculture. Developing agricultural new quality productive forces (ANQPFs) is the key to achieving a leap from a major agricultural country to an ...

First published at: Aug 03, 2026

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doi:10.16538/j.cnki.jfe.20260611.401

Journal of Finance and Economics, Vol. 52, Issue 08, pp. 124 - 138

| F275

Government Enterprise-related Big Data Disclosure, Supply Chain Visibility, and Corporate Financing Constraints: A Quasi-natural Experiment Based on the Enterprise Information Publicity System

Jia Fansheng, Li Shasha, Li Guangzhong

Data has become a key production factor driving economic and social development. How to stimulate the potential of massive data elements is an important issue in cultivating and developing...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20240922.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 109 - 123

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

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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

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doi:10.16538/j.cnki.jfe.20260209.101

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

| F275.5

A Research on the Illegal Governance Effect of the Fair Competition Review System from the Perspective of Ternary Co-governance

Wu Yubin, Chen Jiachuang, Shi Fuan, et al

The high-quality development of the capital market requires enterprises to operate in compliance with regulations; however, violations by listed companies have repeatedly occurred despite ...

First published at: Oct 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.05.008

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 05, pp. 110 - 124

| 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

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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

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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

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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

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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

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doi:10.16538/j.cnki.jfe.20251020.301

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