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

Do Corporate Violations Affect Regional Reputation? Based on the Market Reaction in the Same Region

Geographical relationship is an important factor in understanding the behavior of Chinese enterprises. Due to the important role of the government in resource allocation and the widespread...

First published at: Nov 20, 2023

View: HTML | PDF | Download PDF(894.2 KB) | ESI

doi:10.16538/j.cnki.fem.20221228.203

Foreign Economics & Management, Vol. 45, Issue 11, pp. 79 - 96

SPECIAL TOPIC | F270

Digital Tax Enforcement and R&D Manipulation: A Quasi-natural Experiment Based on the “Golden Tax-III” Project

Zhang Yuming, Liu Han, Li Shuang, et al

The application of digital technology has a profound impact on government regulation and the business behavior of enterprises. Frontier researches have focused on the effect of digital tax...

First published at: Aug 20, 2023

View: HTML | PDF | Download PDF(696.8 KB) | ESI

doi:10.16538/j.cnki.fem.20230226.203

Foreign Economics & Management, Vol. 45, Issue 08, pp. 3 - 16

CORPORATE GOVERNANCE | F270

“National Team” Ownership and Listed Companies’ Abnormal Stock Trading Halts

Wen Wen, Zhang Mengjiao

Abnormal stock trading halts occur frequently in the Chinese stock market. The proportion of listed companies with trading halts and the duration of trading halts are much more than those ...

First published at: Feb 20, 2023

View: HTML | PDF | Download PDF(727.8 KB) | ESI

doi:10.16538/j.cnki.fem.20220601.203

Foreign Economics & Management, Vol. 45, Issue 02, pp. 22 - 40

CORPORATE FINANCE | F270

Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy

Li Zengfu, Yun Feng

In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengtheni...

First published at: Jan 20, 2023

View: HTML | PDF | Download PDF(791.5 KB) | ESI

doi:10.16538/j.cnki.fem.20220601.201

Foreign Economics & Management, Vol. 45, Issue 01, pp. 104 - 120

| F230

Can Exchange Network Platform Interaction Mitigate Stock Price Crash Risk? Based on the Heterogeneity of Management Response Quality

Chen Hua, Sun Han, Shen Yinhong

Stock price crash risk brought about by drastic stock price fluctuations has become a hot topic of concern in both academic and practical circles, and scholars have explored the internal a...

First published at: Jun 01, 2022

View: HTML | PDF | Download PDF(912.5 KB) | ESI

doi:10.16538/j.cnki.jsufe.2022.03.007

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 92 - 107

CORPORATE FINANCE | F270

Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies

Hong Jinming, Wang Mengkai, Ma Defang

Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency prob...

First published at: Feb 20, 2022

View: HTML | PDF | Download PDF(728.1 KB) | ESI

doi:10.16538/j.cnki.fem.20210831.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 52 - 68

| F812.2;F275.1

Can Fiscal Transparency Help Enterprises “Move from Virtual to Real”? From the Perspectives of Stabilizing Expectations and Government-Enterprise Cooperation

Wang Shaohua, Zhang Yuru, Chen Songsheng

Fiscal transparency is an important reason to influence economic development expectations, and also an important premise to guide enterprises to “move from virtual to real”. This paper s...

First published at: Apr 01, 2022

View: HTML | PDF | Download PDF(999.5 KB) | ESI

doi:10.16538/j.cnki.jsufe.2022.02.004

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 45 - 60

SPECIAL ISSUE | F270

Can AI Algorithmic Decision-making Improve Employees’ Perception of Procedural Fairness?

Pei Jialiang, Liu Shanshi, Zhong Chuyan, et al

With the development of digital technologies such as big data, artificial intelligence and machine learning, many organizations try to introduce AI algorithms into the decision-making proc...

First published at: Nov 20, 2021

View: HTML | PDF | Download PDF(719.3 KB) | ESI

doi:10.16538/j.cnki.fem.20210818.103

Foreign Economics & Management, Vol. 43, Issue 11, pp. 41 - 55

CORPORATE FINANCE | F270

Peer Effects of Financial Asset Allocation and Corporate Fraud: Empirical Evidence of Listed Non-financial Companies from 2007 to 2018

Dong Yinghou, Ma Yamin, Dong Xinge

Under the new normal economy, the real economy continues to weaken and the virtual economy continues to expand, which leads to financialization. Financialization is not only related to the...

First published at: Aug 20, 2021

View: HTML | PDF | Download PDF(757.9 KB) | ESI

doi:10.16538/j.cnki.fem.20210610.201

Foreign Economics & Management, Vol. 43, Issue 08, pp. 88 - 104

| F275.5

How does the Reform of Social Insurance System Affect Corporate Tax Avoidance? Evidence from a Quasi-natural Experiment of the Transfer of Department in Social Insurance Contributions

Sun Xuejiao, Fan Run, Zhai Shuping

As an important reform of social insurance system, the transfer of department in social insurance contributions has a wide and far-reaching impact on both the protection of workers’ right...

First published at: Apr 01, 2021

View: HTML | PDF | Download PDF(930.4 KB) | ESI

doi:10.16538/j.cnki.jsufe.2021.02.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 02, pp. 76 - 92