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

| F272.9

Right Exercise of the China Securities Investor Services Center and Expropriation of Controlling Shareholders: Based on the Related-party Transactions

Gan Yue, Li Zengfu

At the end of 2022, the China Securities Regulatory Commission (CSRC) issued the “Three Year Action Plan for Improving the Quality of Listed Companies (2022-2025)”, proposing to improve ...

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230714.201

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 80 - 94

STRATIGIC MANAGEMENT | F270

How to Achieve Strategic Synergy in China’s Large SOE Groups? A Qualitative Comparative Analysis Focusing on Control Efficacy

Sun Chunyan, Wang Fengbin

Promoting synergy is an important function of headquarters in business groups. But there is not clear and consisitent knowledge of the paths to strategic synergy in extant literarure, with...

First published at: Sep 20, 2023

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doi:10.16538/j.cnki.fem.20220809.101

Foreign Economics & Management, Vol. 45, Issue 09, pp. 135 - 152

| F812.2

The Impact of Property Taxes on Basic Public Services: Empirical Evidence from Shanghai and Chongqing

Jin Haiyan, Li Pei

There have been fiscal behaviors of local governments such as the excessive reliance on land finance and the preference for public spending under China’s special fiscal and taxation syste...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230617.403

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 64 - 78

SPECIAL TOPIC | F270

The Impact of Digital Transformation on Corporate Tax Compliance

Wu Lun

Promoting the digital transformation of enterprises is an important method and foothold to realize the development of the digital economy. For enterprises, digital transformation not only ...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230624.201

Foreign Economics & Management, Vol. 45, Issue 08, pp. 17 - 33,50

| F420

Dou Zhi, Han Yonghui, Wang Xianbin

Under the background of building a unified national market, the world is facing the pressure of inflation rising and the escalation of the conflict between Russia and Ukraine, and the fina...

First published at: May 03, 2023

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doi:10.16538/j.cnki.jfe.20221118.203

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

| F230

“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets

Liu Hao, Xu Huaxin

Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122

SPECIAL TOPIC | F270

Can the “Two-way Entry and Cross-serving” of Party Organizations Restrain Corporate Information Disclosure Violations?

Wang Mengkai, Liu Yilin, Li Liangwei, et al

The participation of Party organizations in governance through “two-way entry and cross-serving” is a special institutional arrangement of Chinese corporate governance. As the ...

First published at: Dec 20, 2022

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doi:10.16538/j.cnki.fem.20220905.201

Foreign Economics & Management, Vol. 44, Issue 12, pp. 19 - 34

ENTREPRENEURSHIP RESEARCH | F270

Sustainable Entrepreneurship Realization Mechanism of Platform Transformation Enterprises from the Perspective of Attention: A Case Study Based on the Sheng Long Group Boss System

Tao Houyong, Shi Jingxian, Zhang Meng

Based on the perspective of attention, this paper selects the Sheng Long group boss system as the research object, and constructs a relational model that under the action of the decision-m...

First published at: Aug 20, 2022

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doi:10.16538/j.cnki.fem.20220501.401

Foreign Economics & Management, Vol. 44, Issue 08, pp. 24 - 41

| F273

External Market Supervision and Self-operation of Group Headquarters：Complementary Mechanism or Functional Substitution?

Yan Xiang, Wang Chu

As a form of economic organization, business groups play an important role in the process of China’s economic development. Policy documents such as the “Report of the 19th National Congr...

First published at: Jun 03, 2022

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doi:10.16538/j.cnki.jfe.20210715.101

Journal of Finance and Economics, Vol. 48, Issue 06, pp. 125 - 139

CORPORATE FINANCE | F270

Can Fintech Investment Improve Bank Performance? From the Perspective of Non-performing Loan Risks

Wang Haijun, Zeng Bo, Yang Hu, et al

Fintech is an important technology and model innovation of commercial banks. Accelerating the strategic deployment and application of fintech has become an effective way to enhance the abi...

First published at: Jun 20, 2022

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doi:10.16538/j.cnki.fem.20211215.201

Foreign Economics & Management, Vol. 44, Issue 06, pp. 94 - 109