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

Data Assets and Corporate Financialization: Data Governance or Conceptual Hype?

As a novel factor of production characterized by both resource and productivity attributes, data assets play a critical role, and it is essential to explore whether they can empower the re...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250624.201

Foreign Economics & Management, Vol. 47, Issue 10, pp. 21 - 38

CORPORATE FINANCE | F270

Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management

Zeng Ceng, He Siyi

Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious under...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250409.201

Foreign Economics & Management, Vol. 47, Issue 09, pp. 137 - 152

| F425

Data Assetization and Supply Chain Concentration: An Investigation from the Perspective of “Chain Leader” Enterprises

Li Jian, Ding Ziyin, Bu Xiaoning

Against the backdrop of global industrial and supply chain restructuring and a complex and volatile external environment, the Third Plenary Session of the 20th Central Committee of the Com...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.003

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 33 - 47,92

| F812.42

Business cannot Thrive without Trust: Intergenerational Succession and Tax Avoidance of Family Businesses

Chen Gang, Xu Ting

Family businesses constitute a vital component of China’s economy and serve as a driving force for economic growth and structural transformation. In recent years, as the first-generation ...

First published at: Mar 03, 2025

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doi:10.16538/j.cnki.jfe.20250225.203

Journal of Finance and Economics, Vol. 51, Issue 03, pp. 154 - 168

| F272;F822

How does the Supervision of State-owned Assets Alleviate the Investment-Financing Maturity Mismatch in State-owned Enterprises? Evidence from the Accountability System for Operation and Investment

Zhang Zhiyuan, Zhang Zhengyi, Gu Wei

Investment-financing maturity mismatch is a typical problem in investment and financing arrangements in China’s state-owned enterprises (SOEs), which will result in operational difficulti...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20241122.301

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 154 - 168

| D912

The Essential Attributes of Digital Assets and Their Legal Status in the Property Law

Chen Xueping

The digital revolution has brought about the dematerialization of the economy and promoted the rise of new digital assets, such as crypto assets. Recently, the global cryptocurrency market...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.009

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 123 - 137

| F276.6

Is the Chairman Compensation of Private Enterprises a “Tightening-crown Spell” for Executives? An Explanation Based on Large Shareholders’ Specific Assets

Cao Zhehan, Liu Hao

The compensation of the Western chairman is generally lower than that of the CEO, but in Chinese private enterprises, the opposite is true. Based on the unique context of personalized tran...

First published at: Dec 04, 2024

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doi:10.16538/j.cnki.jfe.20230812.101

Journal of Finance and Economics, Vol. 50, Issue 12, pp. 152 - 166

SPECIAL TOPIC | F270

The Impact of Data Assets on Enterprise Innovation Investment

Li Jian, Dong Xiaofan, Zhang Jinlin, et al

In the era of the digital economy, data resources have become a key factor of production. As a new type of core productivity, the assetization process of data has become an inevitable tren...

First published at: Dec 20, 2023

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doi:10.16538/j.cnki.fem.20230201.401

Foreign Economics & Management, Vol. 45, Issue 12, pp. 18 - 33

| D912

Digital Revolution of Assets and Revolutionary Digital Assets Law

Chen Xueping

Technology has brought about the “digital revolution” of assets, and digital assets have become an important part of social and economic life. The listing and issuance of digital assets ...

First published at: Dec 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.06.009

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 06, pp. 119 - 135,152

| F230

“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets

Liu Hao, Xu Huaxin

Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122