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

| F275；F832.51

“Hard Constraint” Policy on Cash Dividends and Dividend Distribution Behavior of Listed Companies

Qing Xiaoquan, Zhao Xueqing, Zhao Yiming

Persistent issues of Chinese listed companies emphasizing fundraising over shareholder returns remain unaddressed due to inadequate dividend regulations or weak enforcement. Many eligible ...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20240726.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 153 - 168

CORPORATE FINANCE | F270

Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management

Zeng Ceng, He Siyi

Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious under...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250409.201

Foreign Economics & Management, Vol. 47, Issue 09, pp. 137 - 152

| 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

SPECIAL TOPIC | F270

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

Huang Zhe, Du Feiye, Jin Hongfei, et al

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

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doi:10.16538/j.cnki.fem.20241115.101

Foreign Economics & Management, Vol. 47, Issue 08, pp. 19 - 35

| F812

Bank Credit Lines, Credit Utilization Rate, Urban Investment Bond Pricing

Chen Shanshan, Cai Dongmei, Zhong Ninghua

As of the end of 2023, local government finance vehicles (LGFVs) had 72 trillion yuan in interest-bearing debt, with only a 71.48% coverage ratio for maturing debt from operating cash flow...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250222.201

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 96 - 109

CORPORATE GOVERNANCE | F270

Can Pricing Deregulation Lead to an Improvement in the Efficiency and Quality of Auditing Services?

Deng Tingyou, Chen Songsheng

This paper takes listed companies from 2010 to 2019 as the sample to explore the impact of pricing deregulation in the audit market on audit efficiency and quality. The results show that a...

First published at: Mar 20, 2025

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doi:10.16538/j.cnki.fem.20241024.202

Foreign Economics & Management, Vol. 47, Issue 03, pp. 70 - 82

| F062.9

The Motivation and Welfare Effect of Platform Predatory Pricing

Yu Zuo, Zhang Erpeng

In the digital economy, there have been many cases where platforms have squeezed out competitors from the market through low-price competition in the form of subsidies. Whether this low-pr...

First published at: Dec 04, 2024

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doi:10.16538/j.cnki.jfe.20240927.301

Journal of Finance and Economics, Vol. 50, Issue 12, pp. 137 - 151

CORPORATE FINANCE | F270

Where do the Future Returns of Excellent Stocks Come from? Based on the Perspectives of Value Driving, Risk Compensation, and Mispricing

Wen Zuojun, Liu Weiqi, Zhang Xindong

Using the daily data of Chinese A-share stocks from 2006 to 2022 and integrating the essence of excellence, this paper constructs an indicator of Advantageous Strength Level (ASL) to depic...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240524.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 86 - 102

| F812.2

How does Fiscal Regulation Affect Bond Market Pricing? Evidence from a Quasi-natural Experiment Based on Financing Platform Transformation Policies

Yao Dongmin, Dong Hongru, Meng Jing, et al

The Report to the 20th National Congress of the Communist Party of China pointed out the need to establish a modern fiscal and financial system, ensure financial stability, and regulate an...

First published at: Jun 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.201

Journal of Finance and Economics, Vol. 50, Issue 06, pp. 34 - 48

| F830.91

Common Institutional Investors and Stock Market Pricing Efficiency

Chen Zuohua, Lyu Fengjun

The improvement of stock market pricing efficiency is important for promoting the function of the capital market and maintaining the smooth operation of the market. As the deepening reform...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.003

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 35 - 49