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

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| F230

A Study on the Relationship between Accrual Earnings Management and Cash Flow Manipulation

Recently exposed financial fraud cases show that the financial manipulation means of enterprises are becoming more and more complex, showing the characteristics of the coordination between...

First published at: Feb 01, 2021

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doi:10.16538/j.cnki.jfe.20200419.101

Journal of Finance and Economics, Vol. 47, Issue 02, pp. 154 - 168

| F275；F276.1

Managerial Equity Incentives, Controlling Shareholder Characteristics and the Choice of Credit Contracts

Yang Huihui, Wang Jianxin, Zheng Yue

In the relatively concentrated ownership structure, the design and implementation of managerial equity incentive plan are easily affected by controlling shareholders. The difference in the...

First published at: Jan 01, 2018

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doi:10.16538/j.cnki.jfe.2018.01.006

Journal of Finance and Economics, Vol. 44, Issue 01, pp. 75 - 86

| F222

The Capital Operation Mechanism under the Guidance of Financial Logic and Its Criticism

Ren Ruimin

In order to overcome the contradiction between private ownership of means of production and socialized mass production, capital adjusts itself constantly despite its private nature. The si...

First published at: Dec 01, 2017

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doi:10.16538/j.cnki.jsufe.2017.06.009

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 06, pp. 104 - 114

| J19;H26;G32

Do Controlling Persons' Foreign Residency Rights Induce Private Firms to Avoid More Taxes?

Liu Hang, Liang Juan, Jian Lei

In recent years,various social celebrities,including many well-known private entrepreneurs,have obtained foreign residency rights. Such a phenomenon has been in the media spotlight and has...

First published at: Sep 03, 2016

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doi:10.16538/j.cnki.jfe.2016.09.012

Journal of Finance and Economics, Vol. 42, Issue 09, pp. 133 - 144

| F272.5

Appropriation of Private Interests or Forced by Existence:The Net Effects of Tax Avoidance on the Value of Cash Holdings

Chen Shenglan, Jia Siyuan

The research based on developed capital markets shows that companies are mainly motivated by the appropriation of private interests of executives to carry out tax avoidance to save cash. H...

First published at: Dec 01, 2016

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Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 06, pp. 54 - 65

| F279.0;F830

A New Discovery for Analyst Forecasting Information Sources: Audit Firms

Liu Wenjun, Xie Bangsheng

By examining how common audit firms in brokerage firms and listed companies influence the brokerages' analyst forecasting behavior, this paper investigates whether analyst forecasting info...

First published at: May 03, 2016

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doi:10.16538/j.cnki.jfe.2017.05.006

Journal of Finance and Economics, Vol. 42, Issue 05, pp. 76 - 88

| F830.91;F275

Religious Atmosphere and Agency Conflicts in Corporate Investment:An Empirical Study Based on the Number of Temples around Listed Companies

Zeng Quan, Pei Hongmei

Economic operation relies on specific social institutions,but it is difficult to explain the rapid development of Chinese economy from the perspective of formal systems.Therefore,this pape...

First published at: Jan 25, 2016

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doi:10.16538/j.cnki.jsufe.2016.01.004

Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 01, pp. 35 - 49