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

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

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

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doi:10.16538/j.cnki.fem.20201111.201

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

| F812

Fiscal Competition，Soft Budget Constraints and Local Fiscal Sustainability

Du Tongwei, Zhang Yishan, Li Tianyu

Given the complex and severe external economic environment and the increasing downward pressure on the domestic economy, fiscal policy, as a structural policy, is expected to stabilize gro...

First published at: Nov 03, 2020

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doi:10.16538/j.cnki.jfe.20200616.402

Journal of Finance and Economics, Vol. 46, Issue 11, pp. 93 - 107

| F275

Supply Chain Coordination and the Profitability Effect of “Business Tax to VAT”

Li Ying, Zhou Yang

In order to avoid double taxation, China implemented the reform of “Business Tax to VAT”. Is corporate performance really improved after the reform? In the existing literature,...

First published at: Oct 03, 2020

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doi:10.16538/j.cnki.jfe.20200314.101

Journal of Finance and Economics, Vol. 46, Issue 10, pp. 93 - 108

| F270

Can Financial Inquiry Letters Improve the Readability of Annual Reports? Evidence from Listed Companies with Directors’ Ties

Zhai Shuping, Wang Min, Bai Mengshi

From the perspective of the readability of annual reports, this paper explores the governance effect of exchanges’ inquiry letters on the readability of annual reports. It is found t...

First published at: Sep 03, 2020

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doi:10.16538/j.cnki.fem.20200615.201

Foreign Economics & Management, Vol. 42, Issue 09, pp. 136 - 152

| F270

New Measurement and Interpretation of the Vulnerability of Chinese Manufacturing International Competitiveness： In-depth Perspective Based on Firm Level Micro-data

Yu Pei, Cai Zhengfang, Liu Linqing

Under the influence of trade disputes between China and the US and the spread of COVID-19 epidemic, the turmoil in the global economy will inevitably shake the stability of the internation...

First published at: Aug 03, 2020

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doi:10.16538/j.cnki.jfe.2020.08.009

Journal of Finance and Economics, Vol. 46, Issue 08, pp. 124 - 139

| F272

Business Environment and Asset-Light Strategy: Based on the Contextual Analysis of Equity Incentive and Nature of Property Rights

Zhou Zejiang, Gao Tingting, Zhang Shiguo

According to the resource dependence theory, the survival and development of enterprises are closely related to the external environment. As one of the important external environments face...

First published at: Dec 01, 2020

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doi:10.16538/j.cnki.jsufe.2020.06.004

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 06, pp. 52 - 64

| F033

The Impact of Housing Valuation on Labor Income：Does China Have a Frustration for Stable Preference?

Chen Hao, Chen Jianwei, Zhao Chunming

The housing price continues to rise in the high level, which is the most eye-catching reality in China’s economic development during recent years, and it is directly related to peopl...

First published at: Jun 01, 2020

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doi:10.16538/j.cnki.jfe.2020.06.010

Journal of Finance and Economics, Vol. 46, Issue 06, pp. 140 - 154

| D912.29

Research on the Regulation of the New Development Bank’s Internal Governance

Wu Xia

The Articles of Agreement on the New Development Bank is not only the Charter of the New Development Bank of the BRICs, but also a new rule of global financial governance. Its internal gov...

First published at: Oct 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.05.010

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 05, pp. 138 - 152

| F064.1

How does Education Affect the Health Level of the Elderly in China?

Li Xiang, Zhao Xindong

Based on the CHARLS database, this paper makes a comprehensive and systematic analysis of how education affects the health level of the elderly in China. The results are as follows: First,...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.jfe.2020.03.010

Journal of Finance and Economics, Vol. 46, Issue 03, pp. 139 - 153

| F270

Does Prospectus Readability Affect IPO Underpricing?

Zhou Baicheng, Zhou Kuo

This paper takes 822 prospectuses as the textual analysis object, and constructs the readability index of Chinese financial text. From the perspectives of impression management and informa...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.fem.20190926.002

Foreign Economics & Management, Vol. 42, Issue 03, pp. 104 - 117,135