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Same Tag Articles
【With the same tag:【information disclosure】 Found 33 articles】
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CORPORATE GOVERNANCE
| F270
Environmental
Information Disclosure
Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action
Yao Sheng
,
Zhao Yao
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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(686.3 KB) |
ESI
doi:
10.16538/j.cnki.fem.20240209.201
Foreign Economics & Management
, Vol. 46, Issue 08
, pp. 53 - 68
CORPORATE FINANCE
| F270
Quarterly Operating
Information Disclosure
and Audit Fees: A Study on the Spillover Effect of Non-financial
Information Disclosure
Regulatory Innovation
Liu Zhenyu
,
Li Xuan
,
Liu Hao
Non-financial information is an important part of the information environment, and how non-financial information affects audit fees is worth paying attention to. However, most of the non-f...
First published at: May 20, 2024
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(807.6 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230617.202
Foreign Economics & Management
, Vol. 46, Issue 05
, pp. 104 - 119
| D996
Evolution, Logic, and Implementation of ESG
Zheng Shaohua
,
Wang Hui
ESG has become a highly scrutinized corporate governance issue by policymakers and academia in recent years. While ESG can be traced back to early corporate social responsibility, which po...
First published at: Aug 01, 2024
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(902.7 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.04.009
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 04
, pp. 124 - 138
| F273.1;F49
Can Data Element Marketization Promote Enterprise Green Innovation? A Quasi-natural Experiment Based on the Establishment of Urban Data Trading Platforms
Zheng Guoqiang
,
Zhang Xinyuan
,
Zhao Xinyu
Data elements have become an important driving force for green innovation in enterprises, and promoting the market-oriented allocation of data elements is of great significance in releasin...
First published at: Jun 01, 2024
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(1133.0 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.03.003
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 03
, pp. 33 - 48
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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(680.9 KB) |
ESI
doi:
10.16538/j.cnki.fem.20221128.201
Foreign Economics & Management
, Vol. 45, Issue 10
, pp. 101 - 115
| F272
Negative List System and Enterprise Innovation
Information Disclosure
Zhang Yue
,
Xu Yongbin
,
Wang Shun
The implementation of the negative list system for market access is conducive to creating a fair competitive environment and stimulating market competition vitality. As a key strategic inf...
First published at: Sep 03, 2023
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(1358.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230418.302
Journal of Finance and Economics
, Vol. 49, Issue 09
, pp. 124 - 137,153
| F832;F062.2
Enterprise Ownership Attributes and Disagreements between Chinese and Foreign ESG Ratings
Ma Wenjie
,
Yu Bojian
ESG rating agencies have brought huge confusion to investors due to their differences in rating standards and systems. In particular, China’s state-owned enterprises and private enterpris...
First published at: Jun 03, 2023
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(908.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230221.103
Journal of Finance and Economics
, Vol. 49, Issue 06
, pp. 124 - 136
SPECIAL TOPIC
| F270
ESG
Information Disclosure
: Connotation Analysis, Evaluation Method and Mechanism
Huang Jun
,
Wang Yuhe
,
Han Feifei
, et al
Since the “double carbon” goal was proposed, as the infrastructure of the ESG ecosystem, the issue of ESG information disclosure has become a hot topic in theoretical and pract...
First published at: Jun 20, 2023
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(1035.9 KB) |
ESI
doi:
10.16538/j.cnki.fem.20221018.202
Foreign Economics & Management
, Vol. 45, Issue 06
, pp. 3 - 18
| F273
Government
Information Disclosure
, Firms’ Deterministic Expectation, and Innovation Performance: A Research Based on Quasi-natural Experiment
Zhang Ming’ang
,
Lu Shuling
,
Shao Xiaokuai
, et al
The current complex domestic and international environment, coupled with the impact of the COVID-19 epidemic, has increased the uncertainty faced by firm development. Innovation is an acti...
First published at: Apr 03, 2023
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(1281.0 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230115.304
Journal of Finance and Economics
, Vol. 49, Issue 04
, pp. 94 - 108
| D922.28
Optimization of the Typing System of Environmental
Information Disclosure
by Financial Institutions: EU Experience and China’s Approach
Wu Changhai
,
Wei Jie
Environmental information disclosure by financial institutions is one of the key points in promoting green finance. Currently, China’s legislation mainly divides the environmental informa...
First published at: Jun 01, 2023
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(771.7 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.03.010
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 03
, pp. 138 - 152
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