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

| F275

Government Enterprise-related Big Data Disclosure, Supply Chain Visibility, and Corporate Financing Constraints: A Quasi-natural Experiment Based on the Enterprise Information Publicity System

Jia Fansheng, Li Shasha, Li Guangzhong

Data has become a key production factor driving economic and social development. How to stimulate the potential of massive data elements is an important issue in cultivating and developing...

First published at: Jun 03, 2026

View: HTML | PDF | Download PDF(753.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20240922.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 109 - 123

SPECIAL TOPIC II | F270

Will State-owned Capital Participation Improve Information Frictions in the Capital Market? Evidence on ESG Rating Divergence

Wang Xingyue, Wang Tao, Feng Qiaogen

In the face of widespread ESG information frictions in the capital market, will state-owned capital participation play an information governance role and thereby reduce the ESG rating dive...

First published at: Jun 20, 2026

View: HTML | PDF | Download PDF(782.6 KB) | ESI

doi:10.16538/j.cnki.fem.20260317.201

Foreign Economics & Management, Vol. 48, Issue 06, pp. 96 - 112

| F425

Environmental Information Disclosure and Corporate ESG Performance: External Pressure, Internal Incentives, and Synergy Effects

Tang Maogang, Wang Tao, Shao Shuai

Against the backdrop of China’s “dual carbon” goals, environmental information disclosure mitigates information asymmetry and fosters multi-stakeholder collaboration among regulators, f...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(1379.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20260209.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 154 - 168

CORPORATE GOVERNANCE | F270

Intra-firm Decision Rights Allocation and Strategic Disclosure of Earnings Forecasts

Pan Yilin, Huang Tingting, Zhu Kai

This paper examines how intra-firm decision rights allocation affects the strategic disclosure of management earnings forecasts. The study shows that, in firms with centralized decision ri...

First published at: Feb 20, 2026

View: HTML | PDF | Download PDF(716.8 KB) | ESI

doi:10.16538/j.cnki.fem.20251111.201

Foreign Economics & Management, Vol. 48, Issue 02, pp. 82 - 99

SPECIAL TOPIC | F270

Can Investors Recognize the Digital Transformation Disclosure of “Talk More, Do Less”? Evidence from Stock Mispricing

Huang Zhe, Du Feiye, Jin Hongfei, et al

Does the “high text disclosure” under the “low actual investment” of corporate digital transformation imply a bubble? How does textual information disclosure that exceeds the actual le...

First published at: Aug 20, 2025

View: HTML | PDF | Download PDF(794.5 KB) | ESI

doi:10.16538/j.cnki.fem.20241115.101

Foreign Economics & Management, Vol. 47, Issue 08, pp. 19 - 35

| F062.2；F832

Does ESG Rating Divergence Affect Capital Market Pricing Efficiency? An Analysis on the Stock Price Synchronicity of Listed Companies

Chen Hongtao, Yin Haifeng, Zhang Tianshu, et al

With the widespread use of ESG in investment and company evaluation, ESG rating has become an indispensable factor in the capital market. However, due to the emergence of different ESG rat...

First published at: May 03, 2025

View: HTML | PDF | Download PDF(765.2 KB) | ESI

doi:10.16538/j.cnki.jfe.20240116.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 65 - 80

| F23；F830.91；F830.59

Integrated Information Disclosure, Information Processing Costs, and Investment Willingness: An Experimental Study Based on Individual Investors’ Judgment

Zhou Bo, Li Jierou, Wang Shaofei

As an important development of the traditional annual report based on statements and figures, the management discussion and analysis (MD&A) is expected to enable investors to understan...

First published at: Apr 03, 2025

View: HTML | PDF | Download PDF(780.6 KB) | ESI

doi:10.16538/j.cnki.jfe.20240610.103

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 139 - 154

| F275；F832.51

The CSRC’s Random Inspection System and Goodwill Impairments of Listed Companies

Hu Guoqiang, Sun Wenxiang, Hou Congcong

Listed companies in China commonly exhibit insufficient or delayed recognition of goodwill impairments (GI). While the China Securities Regulatory Commission (CSRC) plays a vital role in p...

First published at: Apr 03, 2025

View: HTML | PDF | Download PDF(787.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20250225.202

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 110 - 124

| D922.29

The ESG Information Disclosure System from the Perspective of Rights-power Legal Theory

Ye Wenping, Lin Yuanben

Identifying the core mainstay of the ESG information disclosure system is the theoretical premise for its systematic arrangement. The complex relationship between rights and power in the E...

First published at: Jun 01, 2025

View: HTML | PDF | Download PDF(744.7 KB) | ESI

doi:10.16538/j.cnki.jsufe.2025.03.010

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 138 - 152

HUMAN RESOURCE MANAGEMENT | F270

Artificial Intelligence Feedback: A Literature Review and Prospects

Guan Jian, Li Wenpu, He Guohua, et al

Performance feedback is one of the most critical ways to motivate and facilitate individual progress. With the advancement of artificial intelligence (AI) technology, feedback provided by ...

First published at: Mar 20, 2025

View: HTML | PDF | Download PDF(775.6 KB) | ESI

doi:10.16538/j.cnki.fem.20240622.301

Foreign Economics & Management, Vol. 47, Issue 03, pp. 83 - 100