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

| F812.2

Will the Reform of Budget Networking Supervision Improve the Investment Efficiency of SOEs? Based on the Perspective of the NPC’s Budget Supervision

Liu Changgeng, Ding Chengze, Wu Ting, et al

Strengthening the budget supervision functions of the National People’s Congress (NPC) is a crucial aspect of modernizing the national governance system and governance capacity. Against t...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250726.201

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 93 - 107

| F812

Bank Credit Lines, Credit Utilization Rate, Urban Investment Bond Pricing

Chen Shanshan, Cai Dongmei, Zhong Ninghua

As of the end of 2023, local government finance vehicles (LGFVs) had 72 trillion yuan in interest-bearing debt, with only a 71.48% coverage ratio for maturing debt from operating cash flow...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250222.201

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 96 - 109

| F270

Investor ESG Information Dissemination and Corporate ESG Performance: Empirical Evidence Based on Online Interactive Platform

Li Junchao, Ren Guangqian, Zhao Mengjie, et al

According to the stakeholder theory, the value identification of stakeholders has become an important factor for firms to gain competitive advantages and sustain long-term development. Wit...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20240117.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 34 - 49

| F752.62

Environmental Labeling Certification, Export Duration, and Firm Export Resilience

Zhang Bingbing, Wang Ning, Cao Lijuan

Environmental labeling certification, as a voluntary environmental regulation tool, represents an important initiative by the government to establish a multi-stakeholder environmental gove...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240828.201

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 111 - 125

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