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

CORPORATE FINANCE | F270

Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement

Wei Zhihua, Xiang Xueman, Xiao Manli

Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It als...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20230409.202

Foreign Economics & Management, Vol. 46, Issue 03, pp. 88 - 105

CORPORATE FINANCE | F270

Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning

Liu Yaoyao, Lu Junwei

Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based sol...

First published at: Oct 20, 2023

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doi:10.16538/j.cnki.fem.20221128.201

Foreign Economics & Management, Vol. 45, Issue 10, pp. 101 - 115

SPECIAL TOPIC | F270

The Impact of Digital Transformation on Corporate Tax Compliance

Wu Lun

Promoting the digital transformation of enterprises is an important method and foothold to realize the development of the digital economy. For enterprises, digital transformation not only ...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230624.201

Foreign Economics & Management, Vol. 45, Issue 08, pp. 17 - 33,50

CORPORATE FINANCE | F270

Merger and Acquisition Behavior and Fellow-townsman Relationship between the CEOs of both Sides in Merger

Yan Guowan, Luo Beibei, Chen Shuaidi, et al

Mergers and acquisitions （M&As） have become an important micro-means for the high-quality economic development in China. The factors that affect corporate M&As and their economic...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210921.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 69 - 87

| F270

Evaluation on the Effect of the Pilot Reform of the Social Credit System: From the Perspective of Corporate Social Responsibility

Cao Yuyang, Kong Dongmin, Tao Yunqing

Most of the existing literature has studied the role of informal institutions from the perspective of economic value, but lacks a micro-analysis framework from the perspective of social va...

First published at: Feb 03, 2022

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doi:10.16538/j.cnki.jfe.20211216.101

Journal of Finance and Economics, Vol. 48, Issue 02, pp. 93 - 108

CORPORATE FINANCE | F270

A Study on the Relationship between Accounting Information Comparability and Corporate Risk-taking

Dong Zhu, Zhang Xin

The higher the level of corporate risk-taking is, the more inclined it is to choose the investment project with a higher risk and positive net present value. This risk selection has a sign...

First published at: Feb 20, 2021

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doi:10.16538/j.cnki.fem.20201111.201

Foreign Economics & Management, Vol. 43, Issue 02, pp. 36 - 50

| F275;F832.51

Is Cultural Proximity Good for Corporate Innovation? Evidence from Board Cultural Proximity

Luo Kun, Zhou Yingying

Cultural proximity is a kind of similarity of values at a deep level. The cultural proximity within the board of directors mainly examines the proximity between the culture of foreign dire...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.005

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 61 - 74

| F270

Can De-familiarization Ease the Financing Constraints of Enterprises?

Wang Tengyan, Jin Yuan

De-familiarization is a direction of future development of family business. As a result of changing the governance of family business, de-familiarization has an important impact on the gov...

First published at: Jun 01, 2020

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doi:10.16538/j.cnki.fem.20200226.202

Foreign Economics & Management, Vol. 42, Issue 06, pp. 139 - 152

| F270

Does Prospectus Readability Affect IPO Underpricing?

Zhou Baicheng, Zhou Kuo

This paper takes 822 prospectuses as the textual analysis object, and constructs the readability index of Chinese financial text. From the perspectives of impression management and informa...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.fem.20190926.002

Foreign Economics & Management, Vol. 42, Issue 03, pp. 104 - 117,135

公司财务 | F270

Can the Relaxation of Short Selling Constraint Improve Firms’ Labor Investment Efficiency?

Chu Jian, Fang Junxiong

In the context of China’s economic development having entered the new normal, it has become an important task to improve the efficiency of enterprise human capital allocation to deep...

First published at: Feb 01, 2020

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doi:10.16538/j.cnki.fem.20190703.002

Foreign Economics & Management, Vol. 42, Issue 02, pp. 84 - 96