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

| F063.4

Pressure of Entrance Examination, Peer Effects and Family Extracurricular Education Investment

In recent years, the competition of family extracurricular education investment during the compulsory education period in China has become extremely fierce. Compulsory education does not h...

First published at: Feb 03, 2024

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doi:10.16538/j.cnki.jfe.20230816.302

Journal of Finance and Economics, Vol. 50, Issue 02, pp. 154 - 168

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

SPECIAL TOPIC | F270

Assistance or Resistance? “Carbon Peaking” Pressure and Corporate Earnings Persistence

Wang Shaohua, Zhang Wenjing

Climate change is closely related to economic development. It is an important guarantee for the sustainable development of enterprises to actively assess and predict the impact of climate ...

First published at: Jun 20, 2023

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doi:10.16538/j.cnki.fem.20230508.201

Foreign Economics & Management, Vol. 45, Issue 06, pp. 36 - 52

| F812.4

Fiscal Shock, Institutional Environment and Local Government Financing Diversification: Evidence from the “Five-to-five” Sharing Reform of VAT

Qi Yu, Fu Yongting, Yu Jinliang

Fiscal pressure will affect the financing strategy choice of local governments and vary by the institutional environment. Numerous studies have explored the impact of fiscal pressure in te...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220915.401

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 94 - 108

| F270;F205

Green Performance Feedback and Corporate Environmental Investment

Zhu Lina, Zhang Zhengyuan, Gao Hao

In recent years, scholars have explored the motivations for firms to invest in environmental protection from multiple dimensions, including the institutional level, the organizational leve...

First published at: Jul 03, 2022

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doi:10.16538/j.cnki.jfe.20220317.301

Journal of Finance and Economics, Vol. 48, Issue 07, pp. 94 - 108

| F810.41

Fiscal Pressure, Tax Competition, and Quality of Local Government Fiscal Revenue

Shen Liang, Liu Hao

The quality of local government fiscal revenue is a concentrated embodiment of the high-quality development of the local economy, and also the key for local governments to prevent and reso...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.003

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 32 - 47

| F276

Altruism or Hypocrisy? Short-selling Pressure and Corporate Social Responsibility

Li Jun, Liu Hongwei, Li Jingwen

The information effect and governance effect of short selling pressure provide a feasible capital market approach for corporate social responsibility governance. Taking A-share listed comp...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.006

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 79 - 91

| F249.2;C924.21

Bread or Baby: How does Youth Unemployment Affect Fertility Intention? Evidence from OECD Countries

Liu Jindong, Wang Jiahui, Tang Shihan

The high youth unemployment rate has always been a global problem. Especially under the combined triple pressure, it has been rising in China in recent years. At the same time, China’s fe...

First published at: Aug 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.04.010

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 04, pp. 138 - 152

CORPORATE FINANCE | F270

“With Food in Hand, You will not Feel Panic”: Does Customer Stability Improve the Quality of Accounting Information?

Qiu Baoyin, Cheng Bo

“With food in hand, you will not feel panic”, which is in Mao Zedong’s poem, can be a good explanation of the importance of customers to enterprises. In October 2017, the...

First published at: Apr 20, 2022

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doi:10.16538/j.cnki.fem.20211111.201

Foreign Economics & Management, Vol. 44, Issue 04, pp. 81 - 94

| F275

Corporate Earnings Pressure and Supply Chain Real Earnings Management

Peng Muze, Jin Qinglu

Listed companies face multiple earnings pressures from stakeholders in their operations. When normal operations cannot achieve earnings expectations or having opportunistic motivations, co...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210816.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 156 - 169