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

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

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

SPECIAL TOPIC | F270

Investor Interactions and the “All Talk and No Action” Strategy in Corporate Digital Transformation

Zhou Hui

Based on the data of A-share listed companies, this paper explores the impact of investor interactions on the “all talk and no action” strategy in digital transformation. The results sho...

First published at: Aug 20, 2025

View: HTML | PDF | Download PDF(780.8 KB) | ESI

doi:10.16538/j.cnki.fem.20250401.201

Foreign Economics & Management, Vol. 47, Issue 08, pp. 3 - 18

| 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

View: HTML | PDF | Download PDF(773.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20240117.101

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

| 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

| F272

The Innovation-driven Effect of Investor Accountability System: Evidence from the Innovation Efficiency of State-owned Enterprises

Chen Yunsen, Jiang Yan, Huang Jianqiao

To further strengthen investors’ supervision and administration over SOEs, the State Council and local governments have successively introduced accountability systems from 2016 to 2020. T...

First published at: Feb 03, 2025

View: HTML | PDF | Download PDF(801.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20241014.102

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 138 - 153

SPECIAL TOPIC | F270

Tax Greening and the Entry of Green Investors: Evidence from the Implementation of the Environmental Protection Tax Law

Liu Maotao, Fang Xubing, Ying Wangjiang

This paper uses the Environmental Protection Tax Law as a quasi-natural experiment for tax greening and constructs a DID model to systematically examine how tax greening affects the entry ...

First published at: Jan 20, 2025

View: HTML | PDF | Download PDF(889.6 KB) | ESI

doi:10.16538/j.cnki.fem.20240724.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 38 - 53

| F275

Enterprise Innovation Information Disclosure and Patient Capital Recognition: Empirical Evidence Based on Institutional Investor Structure

Zhang Yue, Wang Shun, Zhou Zejiang

Patient capital is an investment approach that emphasizes long-term holdings and sustained returns. Its core philosophy is to maintain patience, adhere to long-term investments, and antici...

First published at: Feb 01, 2025

View: HTML | PDF | Download PDF(876.8 KB) | ESI

doi:10.16538/j.cnki.jsufe.2025.01.003

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 31 - 46

| F831

Institutional Investors’ Green Attention and Corporate Greenwashing Behavior: Effects, Incentives, and Governance

Zhang Yun, Yang Zhenyu

Corporate green transformation is essential for achieving the goals of carbon peak and carbon neutrality, and their strategic greenwashing behavior can increase transition risks and hinder...

First published at: Nov 03, 2024

View: HTML | PDF | Download PDF(868.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20240819.201

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 95 - 110

| F276.1；F425

Industrial Strategic Investors and “Zombie” SOE Governance: A Study Based on the Similarity of Shareholder-Company Business Scope

Liu Lian, Cai Guilong, Zheng Guojian, et al

The property rights reform of state-owned enterprises (SOEs) is the core of China’s economic system reform and an important path to build and develop a Chinese-style modern economic syste...

First published at: Mar 03, 2024

View: HTML | PDF | Download PDF(946.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20240224.101

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 93 - 108

| F230;F270

Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?

Yu Yao

In the era of the digital economy, the relevance of accounting information is facing many doubts. Using a fixed effects model to test, this paper finds that when enterprises promote deeper...

First published at: Apr 01, 2024

View: HTML | PDF | Download PDF(1444.7 KB) | ESI

doi:10.16538/j.cnki.jsufe.2024.02.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 108 - 121,152