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

SPECIAL TOPIC | F270

The Impact of Registration System Reform on the “Performance Deterioration” of IPO Companies: A Quasi-natural Experiment

Mao Jie, Wu Hanqiu, Xu Yupeng

Taking all A-share IPO companies from 2018 to 2021 as the sample, this paper constructs a PSM-DID model to empirically study the impact of the registration system reform on the “performan...

First published at: Jun 20, 2024

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doi:10.16538/j.cnki.fem.20240120.202

Foreign Economics & Management, Vol. 46, Issue 06, pp. 35 - 49

INNOVATION RESEARCH | F270

Does Market Competition Mechanism Promote Enterprise Digital Transformation? A Quasi-natural Experiment Based on the Negative List System of Market Access

Zeng Hao

This paper takes China’s A-share non-financial listed companies from 2014 to 2018 as the research sample, and uses the quasi-natural experimental method to study the impact of market comp...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20220811.402

Foreign Economics & Management, Vol. 46, Issue 03, pp. 136 - 152

| F830.61

Digital Inclusive Finance and the Development of County Rural Commercial Banks

Zhang Yang, Mu Bo, Mu Zhengshe

As the main force of financial support for rural revitalization, promoting the development of county rural commercial banks (CRCBs) has important theoretical significance and practical val...

First published at: Jan 03, 2024

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doi:10.16538/j.cnki.jfe.20231121.104

Journal of Finance and Economics, Vol. 50, Issue 01, pp. 49 - 63

| F812.2

Reform of National-Local Tax Collection and Management System and Corporate Tax Compliance: Evidence from a Natural Experiment on the NTB-LTB Merge Reform

Zhao Yujie, Sun Xuejiao

The reform of national-local tax collection and management system is an important measure to meet the needs of China’s economic development. In 2015, the Reform Plan for Deepening the Ref...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.003

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 33 - 48

STRATEGIC MANAGEMENT | F270

Do Pilot Smart Cities Promote Corporate Digital Transformation? An Empirical Study Based on a Quasi-natural Experiment

Lai Xiaobing, Yue Shujing

As the digital economy plays an increasingly important role in economic development, the academic interpretation of the “boom” of digital economy development still lags behind ...

First published at: Oct 20, 2022

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doi:10.16538/j.cnki.fem.20220622.401

Foreign Economics & Management, Vol. 44, Issue 10, pp. 117 - 133

| F062.8

Construction of a Service-oriented Government and High-quality Development of Firms

Zhang Sihan, Zhang Ming’ang, Wang Yukun

Aiming to “construct a service-oriented government that satisfies the people”, the Chinese government has been investigating various strategies to accelerate the transformation of govern...

First published at: Sep 03, 2022

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doi:10.16538/j.cnki.jfe.20220614.401

Journal of Finance and Economics, Vol. 48, Issue 09, pp. 109 - 123

| F290;F270

How does the Establishment of Civilized Cities Generate “the Blood of Enterprise Morality”? Based on the Perspective of Corporate Social Responsibility

Wang Yali, Hou Linqi, Zhu Jinhe

In recent years, the concept of the “third type of distribution” promoted by the hand of society has been mentioned many times in government meetings, emphasizing that under the influenc...

First published at: Jun 03, 2022

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doi:10.16538/j.cnki.jfe.20220316.401

Journal of Finance and Economics, Vol. 48, Issue 06, pp. 64 - 78

| F239.4;F275

Normalization of Tax Enforcement and Audit Pricing : A Quasi-natural Experiment Based on the Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Du Dongying, Zhang Junsheng, et al

The important action in the taxation area has been asked to implement the tax administrative penalty discretion standards as an important reform of local taxation department enforcement in...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.002

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 18 - 29,77

| F275

Does the Normalization of Tax Enforcement Decrease Corporate Tax Avoidance? A Quasi-natural Experiment Based on Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Zhang Junsheng, Lin Bin

An important action in the taxation area is to strengthen the normalization of tax enforcement in the processing of the construction of law-based government in China. Furthermore, the core...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20201211.101

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 19 - 32

| F724.6；F124

Does the E-commerce Transformation of Cities Promote Green and High-quality Development? Evidence from a Quasi-natural Experiment Based on National E-commerce Demonstration Cities

Liu Naiquan, Deng Min, Cao Xiguang

Based on the quasi-natural experiment of national e-commerce demonstration cities, this paper studies the influence of the construction of national e-commerce demonstration cities on the g...

First published at: Apr 03, 2021

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doi:10.16538/j.cnki.jfe.20201115.401

Journal of Finance and Economics, Vol. 47, Issue 04, pp. 49 - 63