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Same Tag Articles
【With the same tag:【治理】 Found 262 articles】
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CORPORATE GOVERNANCE
| F270
Integration or Exclusion: The Impact of Clan Culture on Enterprise Digital Transformation
Liu Shuchun
,
Lin Zhouyu
,
Lin Hanchuan
In the process of promoting the modernization of the national governance system and governance capacity, cultural governance and innovation are playing an increasingly important role. This...
First published at: Apr 20, 2024
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(1303.3 KB) |
ESI
doi:
10.16538/j.cnki.fem.20221026.102
Foreign Economics & Management
, Vol. 46, Issue 04
, pp. 19 - 35,118
CORPORATE FINANCE
| F270
Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement
Wei Zhihua
,
Xiang Xueman
,
Xiao Manli
Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It als...
First published at: Mar 20, 2024
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(721.3 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230409.202
Foreign Economics & Management
, Vol. 46, Issue 03
, pp. 88 - 105
| F207
Do Regional Coordinated Environment Regulations Reduce Pollutants? A Policy Evaluation on Environmental Governance Based on “Outlines of the Coordinated Development Planning for the Beijing-Tianjin-Hebei Region”
Xin Kai
,
Zhang Ruihan
,
Zhu Zhenyu
, et al
In recent years, the Beijing-Tianjin-Hebei region has made many remarkable achievements in urbanization and economic development, but it has also highlighted many problems such as unbalanc...
First published at: Mar 03, 2024
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(1038.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20231011.101
Journal of Finance and Economics
, Vol. 50, Issue 03
, pp. 19 - 32,153
| F230;F270
Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?
Yu Yao
In the era of the digital economy, the relevance of accounting information is facing many doubts. Using a fixed effects model to test, this paper finds that when enterprises promote deeper...
First published at: Apr 01, 2024
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(1444.7 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.02.008
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 02
, pp. 108 - 121,152
| F275
Do Common Institutional Investors Improve Investment-Financing Maturity Mismatch? Based on Supply-chain Relationship Governance Mechanism
Zou Ying
,
Qi Ya
,
Shi Fuan
Common institutional investors integrate a powerful information resource network by simultaneously linking multiple listed companies in the industry, affecting the investment structure and...
First published at: Apr 01, 2024
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(1006.4 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.02.002
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 02
, pp. 18 - 34
| F832.51;F275
Common Institutional Ownership and Shadow Banking of Non-financial Enterprises: “Prevent Small Changes” or “Add Fuel to the Fire”
Huang Danhua
,
Du Yong
,
Ma Wenlong
, et al
The real economy is the foundation of a great nation. However, in recent years, the structural contradiction between the rapid development of the virtual economy and the slowdown of the re...
First published at: Apr 01, 2024
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(912.9 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.02.001
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 02
, pp. 3 - 17
| D996
Global Tax Justice in the Context of the Digital Economy and China’s Response
Wang Lihua
After entering the BEPS 2.0 stage of global tax reform, with the continuous improvement of the tax governance plans of the digital economy, global tax governance has been further deepening...
First published at: Feb 01, 2024
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(832.9 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.01.008
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 01
, pp. 108 - 123
| F273.1
Can Institutional Vertical Shareholding Break the Patent Innovation Trap of Chinese Enterprises: From the Perspective of Industrial Chain Governance
Ding Lili
,
Zhao Zhongchao
,
Wang Lei
The “quantity-quality mismatch” trap of patent innovation in Chinese industrial chain enterprises hinders the diffusion of innovation elements along the chain and technological integrati...
First published at: Jan 03, 2024
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(931.2 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230920.301
Journal of Finance and Economics
, Vol. 50, Issue 01
, pp. 94 - 108
SPECIAL TOPIC
| F270
Grass-roots Party Organization Construction and Corporate Innovation: Dual Perspectives Based on Governance Embedding and External Attention
Li Bin
,
Yao Yao
,
Li Haixia
This paper selects all A-share listed companies from 2008 to 2020 as the research sample, and examines the impact of grass-roots Party organization construction on corporate innovation. Th...
First published at: Jan 20, 2024
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(806.1 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230409.204
Foreign Economics & Management
, Vol. 46, Issue 01
, pp. 18 - 32
| F275
Environmental Governance Effect of Executive Equity Incentive: Be Worthy of the Name or a Mere Facade? Empirical Evidence Based on A-share High-pollution Enterprises
Wang Jing
,
Fan Mingzhu
,
Lin Hui
Equity incentive affects the environmental attitude of senior executives, and the variation in the environmental attitude and interest orientation of senior executives will lead to differe...
First published at: Nov 03, 2023
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(881.5 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230617.302
Journal of Finance and Economics
, Vol. 49, Issue 11
, pp. 50 - 64
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