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

Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market

Under conditions of information asymmetry, traditional tax administration systems allow firms’ latent credit risks to remain partially concealed and delayed in market disclosure. With the...

First published at: Aug 20, 2026

View: HTML | PDF | Download PDF(1761.2 KB) | ESI

doi:10.16538/j.cnki.fem.20260317.203

Foreign Economics & Management, Vol. 48, Issue 08, pp. 39 - 58

| F061.5；F830.5

Credit Spatial Allocation Efficiency, Technology Innovation, and Upgrading in Global Value Chains

Zhang Xuelan, Yang Ruitong, Wu Rongrong

Against the backdrop of Global Value Chain (GVC) restructuring, the spatial misallocation of credit constrains enterprises’ R&D and value chain upgrading. This paper constructs a thre...

First published at: Aug 03, 2026

View: HTML | PDF | Download PDF(1020.3 KB) | ESI

doi:10.16538/j.cnki.jfe.20260716.401

Journal of Finance and Economics, Vol. 52, Issue 08, pp. 20 - 34

| F832

The Spillover Effects of China’s Carbon Market Development on the Bond Market: A Perspective from Bond Credit Spreads

Hu Jun, Li Qian, Song Xianzhong

Since 2011, China has established pilot carbon emission trading schemes (ETS), commonly known as “carbon markets”, across eight provincial and municipal regions. In 2021, a unified natio...

First published at: Jul 03, 2026

View: HTML | PDF | Download PDF(1330.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20260523.201

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 94 - 108,138

| F23；F273.1

Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards

Shen Xiaotian, Cheng Xiaoke, Sun Qian

In March 2017, China’s Ministry of Finance revised CAS 22 to replace the incurred loss model with the expected credit loss (ECL) model, requiring firms to use forward-looking information ...

First published at: Jun 03, 2026

View: HTML | PDF | Download PDF(755.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20260411.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108

| F832.2；F830

Will the Reform of Loan Loss Provisioning Affect Monetary Policy Transmission Efficiency? Evidence from China’s Banking Sector

He Jing, Deng Kebin

The expected credit loss (ECL) model, a fundamental reform in loan loss provisioning after the 2008 financial crisis, replaces the Incurred Credit Loss (ICL) model with forward-looking ris...

First published at: Jun 03, 2026

View: HTML | PDF | Download PDF(909.2 KB) | ESI

doi:10.16538/j.cnki.jfe.20260430.102

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 79 - 94

| F832

A Research on the Green Innovation Spillover Effect of Green Bond Issuances under Supply Chain Networks

Zhang Wenzhe, Kong Dongmin

Since the reform and opening up, China’s economy has achieved rapid growth. However, the prolonged reliance on a traditional economic growth model characterized by high energy consumption...

First published at: Jun 03, 2026

View: HTML | PDF | Download PDF(822.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20260430.201

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 49 - 63

| F223；F124

Industrial Credit Allocation, Supply-Credit Networks, and Economic Output

Cai Guiming, Jin Shan, Wu Mengfei, et al

Against the backdrop of China’s bank-dominated credit allocation system, the structural tilt in credit allocation, and the persistent difficulties and high costs of financing faced by SME...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(972.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20260118.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 64 - 78

| F273

Digitalization of Local Judicial Enforcement and Corporate Radical Innovation

Xie Jiasong, Wang Chengye

In the context of increasingly fierce global scientific and technological competition, radical innovation plays a pivotal role in fostering new productive forces and serves as a key engine...

First published at: Apr 03, 2026

View: HTML | PDF | Download PDF(899.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20251213.301

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 109 - 123

| F270

Bank Regulatory Penalties and the Upgrading of Corporate Human Capital Structure: Evidence from NEEQ-listed Companies

Jiang Yuqun, Xiong Jiacai, Guo Xuejing

Human capital, as a key production factor driving innovation-driven development, serves not only as a core pillar for achieving the Chinese path to modernization, but also as a critical le...

First published at: Jun 01, 2026

View: HTML | PDF | Download PDF(932.0 KB) | ESI

doi:10.16538/j.cnki.jsufe.2026.03.008

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 03, pp. 106 - 121

| F812；F272

Walk Toward “Intelligence”: Can VAT Credit Refund Promote Enterprise Intelligent Development?

Zhu Ying, Huang Wei, Zhou Nan

Artificial intelligence (AI) stands as the core driving force behind the new round of technological revolution, playing a pivotal role in the high-quality development of China’s economy a...

First published at: Jul 03, 2025

View: HTML | PDF | Download PDF(943.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20250315.401

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 125 - 139