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

Awakening “Sleepy” Data: Public Data Openness and New Firm Entry

With the continuous growth and accumulation of public data resources, evaluating the economic value of public data openness has become an important issue. It is of great significance for o...

First published at: Apr 20, 2025

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doi:10.16538/j.cnki.fem.20240517.401

Foreign Economics & Management, Vol. 47, Issue 04, pp. 82 - 97

| D922.222

The Application of Income Tax Law on Corporate Data Transaction

Li Qiaoyu, Ou Ying

With the growth of the scale of corporate data transaction, how to tax the income from data transaction between corporates has become a research focus in tax law academia, with the core fo...

First published at: Apr 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.02.009

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 02, pp. 125 - 137

| F272

Data Asset Information Disclosure and Corporate Cooperative Culture

Chen Xiaoshan, Li Hanfei, Liu Hongduo

In the context of the deep integration of the digital economy and the real economy, data assets, as an emerging strategic resource for enterprises, have injected new vitality into the inno...

First published at: Apr 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.02.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 02, pp. 78 - 93

| F270

Public Data Openness and Corporate Digital Technology Innovation

Zheng Zhiqiang, He Jiali, Chen Yao

In the era of the digital economy, data serves not only as a carrier of information but also as a new factor of production. Particularly, data created, collected, and obtained by the gover...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20241115.301

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 19 - 33

| F121;F426

Dual Circulation Participation, Data Flow, and Comparative Advantage Transition in the Manufacturing Sector

Fang Hui, Jiang Chunyu, Lyu Meijing

The construction of a new development paradigm of “dual circulation” has created a favorable environment for data flow, providing new momentum for the dynamic transition of China’s manu...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.001

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 3 - 17,107

CORPORATE GOVERNANCE | F270

Big Data Audit: Theoretical Framework, Research Progress, and Future Prospects

Xu Ronghua, Zhu Jing, Dai Xinyu

Big data audit is a novel auditing mode that applies emerging information technology to auditing business activities. In recent years, with increasing attention to big data audit, explorin...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240724.201

Foreign Economics & Management, Vol. 46, Issue 11, pp. 122 - 137

MARKETING | F270

“Sound” Touches Hearts: The Marketing Effect, Mechanism, and Automatic Extraction Technique of Audio

Ran Yaxuan, Dong Linkang, Huang Yuting, et al

As an important communication tool, audio is ubiquitous in marketing. Compared with other marketing communication tools (such as text, picture, smell, etc.), audio has the advantages of wi...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240815.301

Foreign Economics & Management, Vol. 46, Issue 11, pp. 85 - 102

| F724

Government Data Opening, Business Environment, and FDI Inflows

Li Guangqin, Li Mengjiao, Zhang Tinghai

As a major measure to promote government digital transformation, whether and how government data openness can have an impact on FDI inflows is a question worthy of in-depth study. Based on...

First published at: Dec 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.06.004

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 06, pp. 49 - 61

| F272

Reassessment of the Leading ESG Ratings in China

Sun Junxiu, Tan Weijie, Guo Feng

The significance of ESG principles in corporate governance is becoming increasingly evident. However, the absence of unified ESG rating standards in China results in substantial divergence...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.102

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 4 - 18,78

| D996.1

The China (Shanghai) Pilot Free Trade Zone aligns with DEPA Cross-border Data Flow Rules: Motivations, Gaps, and Improvement Paths

Ma Zhongfa, Zheng Wenlong

The China (Shanghai) Pilot Free Trade Zone taking an active approach to align with DEPA cross-border data flow rules is not only a necessary measure to implement its functions and promote ...

First published at: Aug 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.04.010

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 04, pp. 139 - 152