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

| F125;F741

Can the Belt and Road Initiative Alleviate the Negative Impact of Sino-US Trade Friction?

After the global financial crisis, the wave of anti-globalization swept across the world. To promote global rebalancing, China and the United States have adopted distinctly different trade...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240515.201

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 124 - 138

CORPORATE FINANCE | F270

Lack of Knowledge Leads to Doubt, and Lack of Trust Leads to Words: Trust and Bond Covenants

Qiu Baoyin, Cao Wanbin, Huang Jianjun

Formulating appropriate bond covenants is a means of allocating residual control between creditors and issuers. This paper takes the data of corporate bonds listed and issued on the A-shar...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240524.202

Foreign Economics & Management, Vol. 46, Issue 09, pp. 48 - 66

| F23；F27

The Enabling Effect of New-generation Information Technology: Evidence from Corporate Leverage Manipulation

Yang Deming, Cao Jing, Lu Ming

Deleveraging is a crucial goal of the supply-side reform, but leverage manipulation hampers regulatory oversight, masks the true leverage level in listed companies, and increases financial...

First published at: Aug 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.101

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 34 - 48

| F425

The Pathways of Firm Transformation in the Digital Era: A Perspective on the Markup in Listed Industrial Firms in China

Deng Shijun, Zhang Qing, Chen Xiaoxia

In China, with the advancement of technologies like big data, cloud computing, and AI, firms have gained strong technical and market support for digital transformation, which has become a ...

First published at: Jun 03, 2024

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doi:10.16538/j.cnki.jfe.20240414.301

Journal of Finance and Economics, Vol. 50, Issue 06, pp. 153 - 168

| F275

Does the “Belt and Road” Initiative Promote Transnational Collaborative Innovation among Chinese Enterprises?

Huang Hongbin, Li Yuanyuan, Xu Chenhui

In a new era of high-level opening up, transnational collaborative innovation has become an important way to foster growth drivers for emerging industries and achieve high-quality economic...

First published at: Jun 03, 2024

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doi:10.16538/j.cnki.jfe.20231018.101

Journal of Finance and Economics, Vol. 50, Issue 06, pp. 108 - 122

| F744

Digital Trade Rules in RTAs and Services Value Chain Linkages

Dang Xiuyu, Yin Feng

Due to the pronounced divergence of interests among economic entities in the field of digital economic and trade governance, there exist marked differences in the text of digital trade rul...

First published at: Jun 03, 2024

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doi:10.16538/j.cnki.jfe.20240316.201

Journal of Finance and Economics, Vol. 50, Issue 06, pp. 93 - 107

| F275

Economic Responsibility Audit, Agency Costs, and State-owned Enterprises’ Cash Holdings

Cheng Bo, Cai Yunfei

Economic responsibility audit focuses on the management, allocation, and use of state-owned assets, strengthens the constraints and supervision of power operation, and has significant sign...

First published at: Oct 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.05.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 107 - 121

| F275；F230

The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform

Chen Dong, Lu Jiani, Zhou Yujie, et al

One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden. An important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231019.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 49 - 63

| F275

Heterogeneous Effect of ESG Ratings on Corporate Financing Costs

Liu Bai, Lu Jiarui

The financing problem of enterprises has become one of the obstacles to the high-quality development of China’s real economy. Existing research mainly explores the positive role of ESG pe...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.102

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 124 - 138

| F270

Cancellation of the Procedural Prerequisite for Civil Litigation of Securities Falsified Statements and Stock Market Reaction

Wu Xi, Wu Yushan, Wang Yanchao

In January 2022, the Supreme People’s Court of China abolished the administrative procedural prerequisite for hearing civil cases of falsified statements by listed companies (hereafter, t...

First published at: Mar 03, 2024

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doi:10.16538/j.cnki.jfe.20240118.101

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 138 - 153