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

| F271.1

VIE Listing Mode, Dual-class Share Structure, and Stock-price Crash Risk: Based on Empirical Evidence from Chinese Enterprises Listed in the United States

Han Jinhong, Zeng Xiao, Jin Qinglu

Variable interest entity (VIE) mode is a unique creation and realistic choice for Chinese enterprises to list. It plays a positive role in expanding corporate financing channels and promot...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20231121.102

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 138 - 152

| F061.5

The Factor Income Distribution Effect of Green Transition: Evidence from Mandatory Cleaner Production

Zhang Bingbing, Zhang Xiaowei, Cao Lijuan

Promoting common prosperity is a core goal of the Chinese path to modernization, and the improvement of labor income share holds great significance. Environmental regulations aim to achiev...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250526.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 4 - 17

| F273

Shareholder Digital Resources and Corporate Digital Technology Innovation

Mao Xinshu, Zhao Lu, Cong Huiyun

In the digital economy era, digital technology innovation serves as the core driver of new quality productive forces. Its complex and risky nature requires diverse resource support for ent...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.202

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 139 - 154

| F830.9；F275

Sustainable Information Assurance and Pricing Efficiency in Capital Markets: Evidence from H-Share Discounts

Xue Shuang, Chen Songjie, Wu Fuzhong

Cross-listed companies leverage dual or multiple listings to access diversified capital markets, expand their investor base, and optimize risk allocation. Despite sharing identical ownersh...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250122.101

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 125 - 138

| F276;F273;F812

Punishment for Dishonesty, Deterrence Spillover, and Tax Compliance of Affiliated Enterprises with Common Shareholders

Lai Jieji, Liu Fengzhong

The emergence of dishonest behaviors seriously erodes the credit foundation of market operation, disrupts market order, and endangers social fairness and justice. Therefore, the central go...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20241217.301

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 140 - 154

| F832.33

A Research on the Deterrent Effect of Penalties on Major Illegal and Irregular Shareholders in Small and Medium-sized Banks

Ke Konglin, Li Chuanzhen, Ren Meixu

In recent years, some small and medium-sized banks (SMBs) have been subject to irregular equity management, which has led to major shareholders evading supervision and illegally controllin...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250504.201

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 153 - 168

| F812

The Income Distribution Effect of Strengthened Tax Administration Independence: New Findings Based on the Merger of National and Local Tax Agencies

Sun Zeyu, Wang Gaibian, Sun Fan

Exploring effective paths to increase the share of labor income is of great significance for achieving high-quality economic development and promoting common prosperity. The reform of the ...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.005

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 64 - 77

| F047

How does Low-carbon Transition Affect the Pattern of Factor Income Distribution? An Explanation Based on a Technological Progress Bias Perspective

Li Tingting, Zhang Wenqing, Dong Jingrong

Common prosperity is a critical strategic goal for China, and improving factor income distribution is a pivotal pathway to achieving this goal. As a broad and profound systemic transformat...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250417.301

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 19 - 33

| F273;F49

How does Venture Capital Investment Contribute to the Key Core Technology Innovation in Enterprises?

Yang Zhen, Feng Xin, Chen Jin

Innovation in key core technologies is a crucial guarantee for high-quality economic development and enhancing national scientific and technological competitiveness. Venture capital (VC) i...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.001

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 3 - 16

| F274

How do Supply Chain Shareholdings Affect Enterprise Capacity Utilization?

Shi Fuan, Zou Ying, Qi Ya

At a critical juncture for comprehensively upgrading the modernization level of industrial and supply chains and advancing the economy toward high-quality development, it is crucial to str...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 78 - 92