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

| F092

Modern Exploration of Chinese Accounting: An Investigation on the Dispute between Improving and Reforming Chinese Accounting in the 1930s

Li Yan, Zhang Shen, Cheng Lin

As a branch of philosophy and social science, Accounting faces the mission of promoting theoretical innovation based on China’s local conditions, that is, the establishment of “Chinese A...

First published at: May 03, 2024

View: HTML | PDF | Download PDF(1198.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20240220.201

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 34 - 48

| F230

“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets

Liu Hao, Xu Huaxin

Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...

First published at: Jun 01, 2023

View: HTML | PDF | Download PDF(1200.9 KB) | ESI

doi:10.16538/j.cnki.jsufe.2023.03.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122

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

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

View: HTML | PDF | Download PDF(670.0 KB) | ESI

doi:10.16538/j.cnki.fem.20211111.201

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

CORPORATE FINANCE | F270

Reputation Loss of Accounting Firms and Quality of Earnings Forecast: Evidence from Regulator Sanction

Mao Zhihong, Li Yan, Jin Long

With the implementation of the registration system, the government has decentralized and the responsibility for information disclosure in the process of listing has transferred more to iss...

First published at: Mar 20, 2022

View: HTML | PDF | Download PDF(665.4 KB) | ESI

doi:10.16538/j.cnki.fem.20210831.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 88 - 102

| F275；F812.42

Minority Shareholders’ “Online Voice” and Accounting Conservatism：Evidence from the Snowball Forum

Luo Jingbo, Xiong Yan

Listed companies have potential losses and other bad news due to governance failure and improper decision-making. If it is not confirmed in time, the accounting conservatism of the company...

First published at: Dec 03, 2021

View: HTML | PDF | Download PDF(1171.0 KB) | ESI

doi:10.16538/j.cnki.jfe.20211016.102

Journal of Finance and Economics, Vol. 47, Issue 12, pp. 150 - 165

| F276.6

Quarterly Operating Information Disclosure and Accounting Information Quality Improvement: A Research on the Interaction of Information in Regulatory Innovation

Liu Zhenyu, Liu Hao

The production and transmission of accounting information is of great value in the capital market infrastructure. How to effectively improve the quality of accounting information tests the...

First published at: Apr 03, 2021

View: HTML | PDF | Download PDF(1386.6 KB) | ESI

doi:10.16538/j.cnki.jfe.20210114.101

Journal of Finance and Economics, Vol. 47, Issue 04, pp. 139 - 153

CORPORATE FINANCE | F270

A Study on the Relationship between Accounting Information Comparability and Corporate Risk-taking

Dong Zhu, Zhang Xin

The higher the level of corporate risk-taking is, the more inclined it is to choose the investment project with a higher risk and positive net present value. This risk selection has a sign...

First published at: Feb 20, 2021

View: HTML | PDF | Download PDF(631.3 KB) | ESI

doi:10.16538/j.cnki.fem.20201111.201

Foreign Economics & Management, Vol. 43, Issue 02, pp. 36 - 50

| F270

Can Accounting Conservatism Be Contagious? Analysis from the Perspective of Network Centrality

Zhao Yan, Hou Rui, Chen Yi

As a traditional principle, conservatism principle is also known as prudence principle. It refers to the fact that in the market economy, due to the great risks and uncertainties the econo...

First published at: Aug 01, 2020

View: HTML | PDF | Download PDF(638.8 KB) | ESI

doi:10.16538/j.cnki.fem.20200508.201

Foreign Economics & Management, Vol. 42, Issue 08, pp. 139 - 152

| F270

Imprinting Effect of Economic Conditions on CFOs’ Judgment and Accounting Information Quality

Qin Xuan, Zhu Xiaoqi, Fang Junxiong

In this paper, we concern about whether the economic conditions of the year when CFOs start their career will affect accounting information quality. Taking A-share listed companies in Shen...

First published at: Apr 01, 2020

View: HTML | PDF | Download PDF(652.6 KB) | ESI

doi:10.16538/j.cnki.fem.20190926.001

Foreign Economics & Management, Vol. 42, Issue 04, pp. 94 - 106