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

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68

| F274；F832.0

Party Building Ecosphere and Supply Chain Resilience

Lu Rong, Lyu Jing, Wang Yiliang

The leadership of Party organizations is a unique advantage of Chinese enterprises, forming a modern enterprise system with Chinese characteristics. Do China’s unique Party organizations ...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240610.101

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 4 - 20

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 GOVERNANCE | F270

The Governance Effect of Common Ownership: A Literature Review and Prospects

Xiang Yuangao, Luo Jinhui

Under the traditional research framework of corporate governance, most studies explicitly or implicitly assume that shareholders only hold shares in one company and shareholder behavior an...

First published at: Apr 20, 2023

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doi:10.16538/j.cnki.fem.20220905.202

Foreign Economics & Management, Vol. 45, Issue 04, pp. 38 - 53

| F272

“Blood-transfusion” or “Blood-making”: The Party Organization Embedded in Corporate Governance and Enterprise Poverty Alleviation

Dong Jing, Lv Mengli

Embedding the Party organization in corporate governance not only is a unique feature, but also plays a positive role in promoting CSR and realizing the sustainable development of Chinese ...

First published at: Mar 03, 2023

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doi:10.16538/j.cnki.jfe.20221014.202

Journal of Finance and Economics, Vol. 49, Issue 03, pp. 34 - 48

CORPORATE GOVERNANCE | F270

“National Team” Ownership and Listed Companies’ Abnormal Stock Trading Halts

Wen Wen, Zhang Mengjiao

Abnormal stock trading halts occur frequently in the Chinese stock market. The proportion of listed companies with trading halts and the duration of trading halts are much more than those ...

First published at: Feb 20, 2023

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doi:10.16538/j.cnki.fem.20220601.203

Foreign Economics & Management, Vol. 45, Issue 02, pp. 22 - 40

| F270

The Impact of Party Organizations on Income Gap within Private Firms

Zheng Dengjin, Xiao Tusheng, Duan Yichen

In recent years, notable achievements have been made in the construction of the Communist Party of China (CPC) in private firms, but whether it plays a governance role remains to be explor...

First published at: Dec 03, 2022

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doi:10.16538/j.cnki.jfe.20220519.102

Journal of Finance and Economics, Vol. 48, Issue 12, pp. 63 - 77,91

| F203；F275；F832.51

Motivation of Dual-class Share Structure Selection from the Perspective of Relational Contracts: Empirical Evidence from Chinese Concept Shares

Lan Ziwen, Li Zengquan

In China, the business model of firms generally has the characteristic of relationship transaction. The unique political and cultural factors shape the “Chinese governance” model which i...

First published at: Mar 03, 2022

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doi:10.16538/j.cnki.jfe.20211226.101

Journal of Finance and Economics, Vol. 48, Issue 03, pp. 139 - 153

CORPORATE FINANCE | F270

The Impact of “Golden Tax-III” Tax Collection and Management on the Audit Fees of Listed Companies

Li Zengfu, Zhu Jin

Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, ther...

First published at: Jan 20, 2022

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doi:10.16538/j.cnki.fem.20210724.202

Foreign Economics & Management, Vol. 44, Issue 01, pp. 105 - 118

| F230

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

Wu Qiusheng, Ma Wenqi

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